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HB534 • 2026

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

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

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Wilcox
Last action
2026-03-11
Official status
Pending Committee Action in House of Origin
Effective date
Not listed

Plain English Breakdown

The bill summary text does not provide specific details on how the collected tax will be used or any penalties for non-compliance, leaving these points as unknowns.

Mobile County Tax on Historical Horse Racing

This bill creates an eight percent tax on the money made from betting on historical horse races using machines in Mobile County.

What This Bill Does

  • Creates an eight percent tax on the net gambling revenue collected from pari-mutuel wagering on historical horse racing activities in Mobile County.
  • The tax is collected by the Mobile County Racing Commission from each historical horse racing licensee.
  • This new tax replaces any other local taxes, fees, or commissions for historical horse racing in the county.

Who It Names or Affects

  • Companies that offer pari-mutuel wagering on historical horse races in Mobile County
  • The Mobile County Racing Commission

Terms To Know

Pari-mutuel wagering
A type of betting where all the bets are pooled together and divided among those who win, minus a commission.
Historical horse racing
Betting on recorded past races shown on video screens or machines.

Limits and Unknowns

  • The bill does not specify how the collected tax will be used.
  • It is unclear if there are any penalties for non-compliance with this new tax.

Bill History

  1. 2026-03-11 House

    Re-referred to Committee in House of Origin

  2. 2026-03-11 House

    Read for the Second Time and placed on the Calendar

  3. 2026-03-11 House

    Reported Out of Committee House of Origin

  4. 2026-03-03 House

    Pending Committee Action in House of Origin

  5. 2026-03-03 House

    Read for the first time and referred to the House Committee on Mobile County Legislation

Official Summary Text

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

Current Bill Text

Read the full stored bill text 
HB534 INTRODUCED
Page 0
HB534
9JI5UBM-1
By Representative Wilcox (N & P)
RFD: Mobile County Legislation
First Read: 03-Mar-26
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9JI5UBM-1 02/27/2026 CMH (L)CMH 2026-1136
Page 1
First Read: 03-Mar-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Mobile County; to levy a local privilege
tax on the net gambling revenue collected on pari-mutuel
wagering on historical horse racing activities in the county.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) There is levied in Mobile County a
privilege tax of eight percent of the net gambling revenue
collected from pari-mutuel wagering on historical horse racing
on computerized machines of a historical horse racing licensee
of the Mobile County Racing Commission. The tax shall be
collected by the Mobile County Racing Commission from each
historical horse racing licensee and distributed as provided
by local law.
(b) For purposes of subsection (a), "net gambling
revenue" means the total amount of money or value in any form
received as a result of any pari-mutuel wagering on historical
horse racing activities in Mobile County, excluding free bets,
free lays, and promotional credits, less federal excise taxes,
voided wagers, and the total money or value in any form paid
as prizes or winnings.
(c) the local privilege tax collected by the Mobile
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HB534 INTRODUCED
Page 2
(c) the local privilege tax collected by the Mobile
County Racing Commission under this section is exclusive of
and supersedes any other local taxes, fees, or commissions now
imposed on historical horse racing pari-mutuel activities in
the county, including, but not limited to, the tax imposed
pursuant to Section 45-49-151.14, Code of Alabama 1975.
(d) Nothing in this section shall change the existing
tax structure contained in section 45-49-151.14, Code of
Alabama 1975, for live greyhound racing, as well as simulcast
live greyhound and thoroughbred racing in Mobile County, which
is not historical horse racing.
(e) Nothing in this section shall be construed to
authorize, permit, or expand any form of gambling activity
beyond that which is permitted by law on the effective date of
this act.
Section 2. This act shall become effective on October
1, 2026 .
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