Senate Bill 357 Alabama 2026 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

Democrat

Session

2026 Regular Session

Title

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

Summary

SB357 would create in Macon County an eight percent local privilege tax on the net gambling revenue from historical horse racing pari-mutuel wagering conducted on computerized machines.

What This Bill Does

If enacted, the bill would levy an eight percent local privilege tax on net gambling revenue from historical horse racing on computerized machines at a race track licensee in Macon County. The Macon County Racing Commission would collect the tax from each historical horse racing licensee, with the revenue distributed according to local law. The tax would supersede other local taxes or fees on these activities, but it would not change the existing tax structure for live greyhound/thoroughbred racing or non-historical horse racing in Macon County. The act would take effect on the first day of the second month after passage and governor approval.

Who It Affects

• Historical horse racing licensees in Macon County would pay an eight percent tax on their net gambling revenue from pari-mutuel wagering using computerized machines.
• Macon County Racing Commission would be responsible for collecting the tax from each licensee.
• Macon County residents/government could see changes in local tax revenue distribution from these activities, as determined by local law.

Key Provisions

• Establishes an eight percent local privilege tax on net gambling revenue from historical horse racing pari-mutuel wagering on computerized machines at a race track licensee in Macon County, collected by the Macon County Racing Commission and distributed as provided by local law.
• The tax is exclusive of and supersedes any other local taxes, fees, or commissions on historical horse racing activities in Macon County and does not change the tax structure for live or simulcast greyhound/thoroughbred racing in the county; the act becomes effective on the first day of the second month after passage and governor approval.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 10, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Macon County