AZ HB2127

Live dog racing is prohibited in Arizona effective January 1, 2017, except for nonprofit organizations hosting lure coursing or similar events testing a dog's ability and breeding.

Dog racing permittees that conducted live racing in 2016 or in at least eight of ten calendar years from 1980-1990 in counties with populations under 500,000 are authorized to continue operating as racetrack enclosures without conducting live racing.

Permittees exempt from live dog racing requirements may conduct advance deposit wagering, wagering at additional facilities owned or leased by the permittee, and wagering on simulcast races without offering live racing.

Dog racing permittees that conducted live racing in 2016 may enter into simulcasting agreements with horse racing facilities in counties with populations over 3 million, with 20 percent of commission fees distributed to the recognized horsemen's association.

Previously earned hardship tax credits by dog racing permittees are permitted to be applied to reduce pari-mutuel taxes after the live dog racing prohibition takes effect.