AL SB346

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

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

Tax supersedes and replaces any other local taxes, fees, or commissions currently imposed on historical horse racing pari-mutuel activities in Mobile County, including those under Section 45-49-151.14

Existing tax structure for live greyhound racing and simulcast greyhound/thoroughbred racing in Mobile County remains unchanged

Effective date: October 1, 2026