CA SCA6

Authorizes regulated and taxed sports wagering in California, including online and mobile sports wagering, operated by horse race tracks and federally recognized Indian tribes starting January 1, 2021.

Requires sports wagering participants to be 21 years of age or older, prohibits marketing to minors, and restricts wagering to professional, college, and amateur sports (excluding high school sports and animal races).

Imposes a 10 percent tax on onsite sports wagering and 15 percent tax on online sports wagering, with revenues deposited in the California Sports Wagering Fund for COVID-19 recovery, problem gambling programs, education, public health, and public safety.

Authorizes the Governor to negotiate tribal-state gaming compacts for sports wagering and permits banking and percentage games including dice and roulette at tribal gaming facilities.

Clarifies that games where participants wager against each other with a player-dealer (rather than against the house) are not banking or percentage games under state law.