SB357 • 2026

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: Beasley
Last action: 2026-04-02
Official status: Pending Committee Action in Second House
Effective date: Not listed

Plain English Breakdown

The bill summary and digest text provided do not contain detailed information about specific impacts on Macon County residents participating in gambling activities.

Macon County Local Tax on Horse Racing Gambling

This bill establishes an eight percent tax on net gambling profits from historical horse racing at licensed tracks in Macon County.

What This Bill Does

Creates an eight percent tax on the net gambling revenue from pari-mutuel wagering activities related to historical horse racing on computerized machines in Macon County.
Defines 'net gambling revenue' as total money received from bets, minus free bets and prizes paid out, excluding federal excise taxes, voided wagers, and promotional credits.
Requires the Macon County Racing Commission to collect this tax from licensees and distribute it according to local laws.
Supersedes other local taxes on historical horse racing activities in Macon County.

Who It Names or Affects

Licensees of historical horse racing machines in Macon County.
The Macon County Racing Commission responsible for collecting and distributing the tax.

Terms To Know

net gambling revenue: Total money received from bets minus free bets, prizes paid out, federal excise taxes, voided wagers, and promotional credits.
pari-mutuel wagering: A type of betting where all the bets are pooled together and divided among those who have won.

Limits and Unknowns

The bill does not change existing tax structures for live greyhound and thoroughbred racing.
It does not authorize or expand any gambling activities beyond what is already legal in Macon County.

Bill History

2026-04-02 House
Re-referred to Committee in Second House
2026-04-02 House
Read for the Second Time and placed on the Calendar
2026-04-02 House
Reported Out of Committee Second House
2026-04-01 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 1024 (Yeas 30, Nays 0)
2026-04-01 Senate
Third Reading in House of Origin (Yeas 30, Nays 0)
2026-04-01 House
Pending Committee Action in Second House
2026-04-01 House
Read for the first time and referred to the House Committee on Local Legislation
2026-04-01 Senate
Read for the Second Time and placed on the Calendar
2026-04-01 Senate
Reported Out of Committee House of Origin
2026-03-17 Senate
Re-referred to Committee in House of Origin
2026-03-17 Senate
Read for the Second Time
2026-03-17 Senate
Reported Out of Committee House of Origin
2026-03-10 Senate
Pending Committee Action in House of Origin
2026-03-10 Senate
Read for the first time and referred to the Senate 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

SB357 INTRODUCED
Page 0
SB357
G3UDJ66-1
By Senator Beasley (N & P)
RFD: Local Legislation
First Read: 10-Mar-26
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G3UDJ66-1 08/27/2025 CMH (L)CMH 2025-2299
Page 1
First Read: 10-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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SB357 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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