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AL HB534
Bill
Status
3/3/2026
Primary Sponsor
Margie Wilcox
Click for details
AI Summary
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Levies an 8% local privilege tax on net gambling revenue from pari-mutuel wagering on historical horse racing at computerized machines licensed by the Mobile County Racing Commission
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Net gambling revenue is defined as total wagering receipts minus free bets, promotional credits, federal excise taxes, voided wagers, and prize payouts
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The new tax supersedes all other local taxes, fees, and commissions currently imposed on historical horse racing pari-mutuel activities in Mobile County, including those under Section 45-49-151.14
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Existing tax structure for live greyhound racing and simulcast greyhound/thoroughbred racing in Mobile County remains unchanged
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Effective date: October 1, 2026
Legislative Description
Mobile County; local privilege tax on historical horse racing, levied
Mobile County
Last Action
Re-referred to Committee in House of Origin to House Economic Development and Tourism
3/11/2026