Senate Bill 346 Alabama 2026 Session

Summary

Primary Sponsor

Vivian Davis FiguresSenator

Democrat

Session

2026 Regular Session

Title

Mobile County; local privilege tax on historical horse racing, levied

Summary

Mobile County would levy an 8% local privilege tax on net gambling revenue from historical horse racing conducted with computerized machines, to be collected by the Mobile County Racing Commission starting October 1, 2026.

What This Bill Does

It creates an eight percent local privilege tax on net gambling revenue from pari-mutuel wagering on historical horse racing via computerized machines by licensees under the Mobile County Racing Commission. The tax is collected from each licensee by the Commission and distributed in accordance with local law. Net gambling revenue is defined as the total money or value received from wagering, minus free bets, free lays, promotional credits, federal excise taxes, voided wagers, and prizes or winnings. The tax would supersede any other local taxes, fees, or commissions on these activities in Mobile County and would not change the tax structure for live greyhound racing or simulcast racing; it does not authorize gambling beyond what is permitted by law, and it becomes effective October 1, 2026.

Who It Affects

• Historical horse racing licensees in Mobile County would pay an 8% tax on their net gambling revenue from historical horse racing activities.
• Mobile County Racing Commission would collect the tax from licensees and distribute the revenues per local law.
• Mobile County government and residents could be affected by the new revenue stream, depending on how the funds are distributed under local law.

Key Provisions

• Section 1(a): Imposes an eight percent local privilege tax on net gambling revenue from pari-mutuel wagering on historical horse racing on computerized machines, collected by the Mobile County Racing Commission from each licensee.
• Section 1(b): Defines net gambling revenue with exclusions (free bets, free lays, promotional credits, federal taxes, voided wagers) and includes the amount paid as prizes or winnings.

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

Subjects

Mobile County