SB324 Alabama 2023 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Bobby D. SingletonSenator
Democrat
Session: Regular Session 2023
Title: To propose an amendment to the Constitution of Alabama of 2022, relating to Greene County, to provide legislative findings; to provide for the pari-mutuel wagering on historical horse racing on computerized machines; to levy a tax on pari-mutuel wagering on historical horse races on computerized machines; to provide for application for licensure and the operation of a racetrack; and to provide for the distribution of taxes, fees, and other monies collected by the commission.
Summary: SB324 would amend the Alabama Constitution to authorize Greene County to allow historical horse racing on computerized machines, tax the wagering, license a racetrack, and distribute the money to local programs.
What This Bill Does
It authorizes pari-mutuel wagering on historical horse racing using computerized machines at a Greene County racetrack and imposes local and state taxes on the wagering handle. It creates the Greene County Racing Commission to license and regulate the racetrack, set license terms, and collect fees. It provides a detailed plan for how net revenues would be distributed quarterly to county government, schools, public safety, health, libraries, and various community programs.

Who It Affects
Greene County residents and local government, who would benefit from funding for jail facilities, courthouse improvements, public safety, schools, health services, libraries, parks, and community programs through the tax and fee distributions.
Potential racetrack operators and workers, as well as Alabama entities or individuals seeking licensure, who would oversee and participate in pari-mutuel wagering, pay license fees and taxes, and operate under set rules and residency requirements.

Key Provisions
Authorizes a constitutional amendment to permit pari-mutuel wagering on historical horse racing on computerized machines at Greene County racetracks and to levy local (up to 4%) and state (1%) taxes on the wagering handle, with separate calculation from other racing handles.
Creates the Greene County Racing Commission to license and regulate the racetrack, set license duration, require applicants (individuals with at least five years of Alabama residency or entities established in Alabama for at least five years), and prohibit issuing two licenses that operate on the same day.
Provides that all license fees, taxes, and other monies collected by the Commission go to the Greene County Treasurer and then to the county treasury, with quarterly distribution to a detailed list of county programs and services (jail, courthouse, sheriff, fire, ambulance, schools, libraries, health, mental health, daycare, arts, parks, and more).
Specifies that local and state tax revenues and the distribution plan are defined in Part V of the amendment, including maximums and allocations to various county offices and community organizations.
Requires an election in Greene County (2024 primary or a special election) to ratify the constitutional amendment, with ballot language describing the proposed changes.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Greene County, local constitutional amendment; pari-mutuel wagering on historical horse races on computerized machines, provided