SB18 Alabama 2026 Session

Summary

Primary Sponsor

William “Bill” M. Beasley Senator

Democrat

Session

2026 Regular Session

Title

Taxation; state privilege tax on revenues of pari-mutuel wagering activities, levied

Description

Under existing law, there is a state privilege tax that is levied upon every person engaged in the business of conducting pari-mutuel wagering at a race track.

This bill would establish a new state privilege tax of four percent of the net gambling revenues of licensees conducting pari-mutuel wagering on historical horse racing, which would be in lieu of any other state privilege taxes.

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Subjects

Gaming