SB262 Alabama 2025 Session

Summary

Primary Sponsor

Robert L. StewartSenator

Democrat

Session

2025 Regular Session

Title

Lowndes County, pari-mutuel wagering on simulcast past events and live horse and dog races under certain conditions; tax levied; distribution of revenue, provided

Summary

SB262 would let White Hall town officials license a facility to run pari-mutuel wagering on simulcast past events and live horse and dog races, with specific tax and revenue distributions for local programs.

What This Bill Does

If passed, the town council can authorize a licensee to conduct pari-mutuel wagering on simulcast past events and live races. It sets rules for how such wagering can be done, including the possibility of importing simulcast content from out-of-state tracks under federal law and contracts. It imposes taxes on wagering and outlines how the tax revenue is distributed, and it restricts wagering to authorized facilities while keeping existing laws otherwise in effect.

Who It Affects

• Licensees licensed by the council to operate the wagering facility and their obligations (paying taxes, following council rules).
• Bettors at the facility (and those who may participate in pools that include bets from outside the state under approved rules).
• Lowndes County government and schools (receiving a share of tax revenue).
• Black Belt Unincorporated Wastewater Program and other municipalities in Lowndes County (sharing portions of tax revenue).
• Charities in Lowndes County (potential awards of funds approved by the council).
• State of Alabama (receives a separate 1% tax on historical wagering).
• Racetrack operators and out-of-state venues (potential partner venues for simulcast under federal law and contracts).

Key Provisions

• The council may authorize a licensee to conduct pari-mutuel wagering on simulcast past events and live horse/dog races.
• The council will adopt rules governing simulcast programming and wagering, including events from out-of-state tracks when allowed by federal law and contracts.
• Wagering taxes: four percent of total contributions minus prizes for standard wagering; one percent of total contributions minus prizes for historical wagering.
• Revenue distribution: 20% to Lowndes County Commission, 20% to Lowndes County Board of Education, 20% to Black Belt Unincorporated Wastewater Program, and 40% to the council (with 10% of that 40% to other Lowndes County municipalities) plus possible charitable distributions approved by the council.
• The act clarifies that off-track betting outside the authorized facility is not legalized and that existing wagering laws remain in effect.
• The act becomes effective three months after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lowndes County