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: Figures
Last action: 2026-03-31
Official status: Pending Committee Action in Second House
Effective date: Not listed

Plain English Breakdown

The bill summary text provided is minimal, so additional details were derived from the official bill text excerpt.

Mobile County Tax on Historical Horse Racing

This bill creates an eight percent tax on the money earned from bets placed on historical horse racing in Mobile County, to be collected by the Mobile County Racing Commission.

What This Bill Does

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

Who It Names or Affects

Historical horse racing licensees in Mobile County
The Mobile County Racing Commission

Terms To Know

historical horse racing: Betting on the results of past horse races using computerized machines.
pari-mutuel wagering: A type of betting where all bets are pooled together and shared among winners after a deduction for taxes, fees, and other costs.

Limits and Unknowns

The bill does not specify how the tax money will be used.
It only applies to historical horse racing and does not affect live greyhound or thoroughbred races.

Bill History

2026-03-31 House
Motion to Read a Third Time and Pass - Adopted Roll Call 1052 (Yeas 93, Nays 0)
2026-03-31 House
Third Reading in Second House (Yeas 94, Nays 0)
2026-03-31 House
Pending Committee Action in Second House
2026-03-19 House
Read for the Second Time and placed on the Calendar
2026-03-11 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 811 (Yeas 32, Nays 0)
2026-03-11 Senate
Third Reading in House of Origin (Yeas 34, Nays 0)
2026-03-11 House
Pending Committee Action in Second House
2026-03-11 House
Read for the first time and referred to the House Committee on Mobile County Legislation
2026-03-10 Senate
Read for the Second Time and placed on the Calendar
2026-03-10 Senate
Reported Out of Committee House of Origin
2026-03-05 Senate
Pending Committee Action in House of Origin
2026-03-05 Senate
Read for the first time and referred to the Senate 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

SB346 INTRODUCED
Page 0
SB346
KHFGR5A-1
By Senators Figures, Sessions, Albritton (N & P)
RFD: Mobile County Legislation
First Read: 05-Mar-26
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KHFGR5A-1 03/05/2026 CMH (L)bm 2026-1220
Page 1
First Read: 05-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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SB346 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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