House Bill 519 Alabama 2026 Session

Summary

Primary Sponsor

Kelvin LawrenceRepresentative

Democrat

Session

2026 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

HB519 would allow the White Hall Town Council to authorize a charitable bingo licensee to operate pari-mutuel wagering on simulcast past events and live horse and dog races at a specific Lowndes County facility, with taxes collected and redistributed to local governments and charities.

What This Bill Does

If enacted, the council could grant a license to a qualified charitable bingo operator to conduct pari-mutuel wagering on simulcast past events and live races. Wagering would be regulated by council rules, including how simulcasts from out-of-state tracks are transmitted and how pools are formed. Taxes would include a four percent levy on contributions (minus prizes) for regular wagering, plus a one percent state tax on historical wagering; revenue would be distributed to the county, the Board of Education, and the council (with a share to other municipalities and eligibility for charitable distributions). The bill would also prohibit off-track betting and other forms of gambling outside the licensed facility, and it would take effect October 1, 2026.

Who It Affects

• Licensee (the charitable bingo operator at the specified facility) would be authorized to conduct pari-mutuel wagering under council rules and would owe the four percent tax on contributions, with revenue distribution as specified.
• Local government and community entities in Lowndes County (the County Commission, Board of Education, other municipalities, and approved charities) would receive portions of tax revenue and may benefit from council-approved charitable distributions.

Key Provisions

• Authorizes the Town of White Hall Council to license a charitable bingo operator to conduct pari-mutuel wagering on simulcast past events and live horse and dog races at a qualifying Lowndes County facility.
• Facility requirements specify at least 40,000 square feet and the Hayneville address; the licensee must be a charitable bingo operator.
• Allows simulcast programming of out-of-state races under council rules and federal law, with wagering pools potentially limited to in-facility bets or including bets from outside the state, administered under council rules.
• Imposes a four percent tax on total contributions minus prizes for regular wagering; tax may be adjusted but cannot exceed four percent; a separate one percent state tax applies to historical wagering.
• Distributes tax revenue as 20% to the Lowndes County Commission, 20% to the Lowndes County Board of Education, and 60% to the council (of which 10% may go to other county municipalities); the council may distribute funds to approved local charities.
• Prohibits off-track betting and gambling outside the licensed facility; maintains existing state gambling laws; effective date is October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 26, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lowndes County