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HB658 • 2026

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

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

Taxes
Passed Legislature

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

Sponsor
Warren
Last action
2026-04-01
Official status
Pending Committee Action in House of Origin
Effective date
Not listed

Plain English Breakdown

The official status shows the bill was re-referred to committee on April 1, 2026, which may affect its final passage despite earlier 'Passed Legislature' labels.

Macon County Tax on Historical Horse Racing Betting

This bill creates an eight percent tax in Macon County on the net money earned from betting machines that show past horse races.

What This Bill Does

  • Levies a privilege tax of eight percent on net gambling revenue collected from pari-mutuel wagering on historical horse racing using computerized machines by race track licensees.
  • Requires the Macon County Racing Commission to collect this tax and distribute it as provided by local law.
  • Defines 'net gambling revenue' as total money received minus free bets, promotional credits, federal excise taxes, voided wagers, and prizes or winnings paid out.
  • Replaces any other existing local taxes, fees, or commissions on historical horse racing pari-mutuel activities in the county with this new tax.
  • States that current tax rules for live greyhound and thoroughbred racing remain unchanged.

Who It Names or Affects

  • Race track licensees operating computerized machines for historical horse racing wagering in Macon County
  • The Macon County Racing Commission, which collects the tax

Terms To Know

Pari-mutuel wagering
A betting system where money is pooled and winners share it after taxes are taken out.
Historical horse racing
Betting on computerized machines that show results from past real-life horse races rather than live events happening at that moment.

Limits and Unknowns

  • The bill does not allow any new types of gambling beyond what is already legal when the act takes effect.
  • The law starts on the first day of the second month after it passes and is approved by the Governor or otherwise becomes law.

Bill History

  1. 2026-04-01 House

    Re-referred to Committee in House of Origin

  2. 2026-04-01 House

    Read for the Second Time and placed on the Calendar

  3. 2026-04-01 House

    Reported Out of Committee House of Origin

  4. 2026-03-31 House

    Pending Committee Action in House of Origin

  5. 2026-03-31 House

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

Official Summary Text

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

Current Bill Text

Read the full stored bill text 
HB658 INTRODUCED
Page 0
HB658
U9NC1XD-1
By Representative Warren (N & P)
RFD: Local Legislation
First Read: 31-Mar-26
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U9NC1XD-1 03/30/2026 CMH (L)bm 2026-1492
Page 1
First Read: 31-Mar-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Macon County; to levy a local privilege tax
on the net gambling revenues collected from pari-mutuel
wagering activities.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) There is levied in Macon 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 race track licensee. The tax
shall be collected by the Macon 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 Macon County, excluding free bets,
free plays, 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 Macon
County Racing Commission under this section is exclusive of
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HB658 INTRODUCED
Page 2
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 45-44-150.12, Code of Alabama 1975.
(d) Nothing in this section shall change the existing
tax structure contained in Section 45-44-150.12, Code of
Alabama 1975, for live greyhound and thoroughbred racing, as
well as simulcast live greyhound and thoroughbred racing in
Macon 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 the first
day of the second month following its passage and approval by
the Governor or its otherwise becoming law.
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