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AL HB658

Bill

Status

Introduced

3/31/2026

Primary Sponsor

Pebblin Warren

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Levies an 8% local privilege tax on net gambling revenue from pari-mutuel wagering on historical horse racing at computerized machines in Macon County

  • Net gambling revenue is calculated as total wagering receipts minus free bets, promotional credits, federal excise taxes, voided wagers, and prize payouts

  • Macon County Racing Commission collects the tax from historical horse racing licensees and distributes funds according to local law

  • New tax supersedes all other local taxes, fees, or commissions currently imposed on historical horse racing pari-mutuel activities in the county, including those under Section 45-44-150.12

  • Existing tax structure for live and simulcast greyhound and thoroughbred racing remains unchanged; bill does not authorize any new gambling activities

Legislative Description

Macon County; local privilege tax on pari-mutuel activities, established

Macon County

Last Action

Re-referred to Committee in House of Origin to House Economic Development and Tourism

4/1/2026

Committee Referrals

Local Legislation3/31/2026

Full Bill Text

No bill text available