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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 source material does not provide specific details on how much money will be collected from this tax.

Macon County Tax on Horse Racing Gambling

This bill establishes an eight percent tax in Macon County for gambling activities related to historical horse racing.

What This Bill Does

  • Creates an eight percent tax on the net gambling revenue from pari-mutuel wagering on historical horse races in Macon County.
  • Requires this tax to be collected by the Macon County Racing Commission from companies that run these games.
  • Specifies that this new tax replaces any other local taxes for similar activities.

Who It Names or Affects

  • People who bet on historical horse races in Macon County
  • Companies that run these gambling games
  • The Macon 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.
Historical horse racing
Betting on recorded races that happened in the past, shown on video screens or computerized machines.

Limits and Unknowns

  • The bill does not specify how much money will be collected from this tax.
  • It is unclear what happens if the Governor vetoes the bill.

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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