HB658 Alabama 2026 Session

Summary

Primary Sponsor

Pebblin W. WarrenRepresentative

Democrat

Session

2026 Regular Session

Title

Macon County; local privilege tax on pari-mutuel activities, established

Summary

HB658 would create an eight percent local tax on net gambling revenue from historical horse racing pari-mutuel wagering in Macon County, to be collected by the Macon County Racing Commission.

What This Bill Does

HB658 imposes an eight percent local privilege tax on net gambling revenue from historical horse racing pari-mutuel wagering on computerized machines at Macon County race track licensees. The Macon County Racing Commission would collect the tax from each historical horse racing licensee and distribute it according to local law. The tax would be exclusive of and supersede other local taxes, fees, or commissions on these activities. It becomes effective on the first day of the second month after passage and approval.

Who It Affects

• Historical horse racing licensees operating computerized pari-mutuel machines in Macon County would pay the 8% tax on net gambling revenue
• The Macon County Racing Commission would collect and distribute the tax under local law

Key Provisions

• Imposes an 8% local privilege tax on net gambling revenue from historical horse racing pari-mutuel wagering on computerized machines at a Macon County race track licensee
• Net gambling revenue is defined as total money or value received from wagering on historical horse racing, minus free bets, free plays, promotional credits, federal excise taxes, voided wagers, and prizes
• The tax is exclusive of and supersedes other local taxes, fees, or commissions on these activities (including Section 45-44-150.12)
• Does not change the tax structure for live greyhound and thoroughbred racing or simulcast racing in Macon County that is not historical horse racing
• Does not authorize or expand gambling beyond what is allowed by law as of the act's effective date
• Effective date: first day of the second month after passage and approval

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 31, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Macon County