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HB0881 • 2026

Pari-mutuel Wagering

Pari-mutuel Wagering

Taxes
Passed Legislature

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

Sponsor
Commerce Committee ; Industries & Professional Activities Subcommittee ; Anderson
Last action
2026-03-13
Official status
Senate - Died in Rules
Effective date
2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Pari-mutuel Wagering

Pari-mutuel Wagering; Authorizes thoroughbred permitholders to elect not to conduct live racing; specifying that such permitholders retain certain permits, eligibility, exemptions, & licenses; revising penalties for permitholders who do not pay specified taxes; revising requirements for thoroughbred permitholders who have certain slot machines & cardroom licenses.

What This Bill Does

  • Pari-mutuel Wagering; Authorizes thoroughbred permitholders to elect not to conduct live racing; specifying that such permitholders retain certain permits, eligibility, exemptions, & licenses; revising penalties for permitholders who do not pay specified taxes; revising requirements for thoroughbred permitholders who have certain slot machines & cardroom licenses.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

940101

Committee amendment H 881 Filed • Anderson

Adopted 1/14/2026

Plain English: COMMITTEE/SUBCOMMITTEE AMENDMENT Bill No.

  • COMMITTEE/SUBCOMMITTEE AMENDMENT Bill No.
  • HB 881 (2026) Amendment No.
  • 940101 - h0881-lines 75-77.docx Published On: 1/13/2026 5:03:16 PM Page 1 of 1 COMMITTEE/SUBCOMMITTEE ACTION ADOPTED (Y/N) ADOPTED AS AMENDED (Y/N) ADOPTED W/O OBJECTION (Y/N) FAILED TO ADOPT (Y/N) WITHDRAWN (Y/N) OTHER Committee/Subcommittee hearing bill: Industries & Professional 1 Activities Subcommittee 2 Representative Anderson offered the following: 3 4 Amendment (with title amendment) 5 Remove lines 75-77 and insert: 6 550.6305; and remains eligible for a cardroom license.
  • A 7 thoroughbred permitholder who 8 9 ----------------------------------------------------- 10 T I T L E A M E N D M E N T 11 Remove lines 4-6 and insert: 12 choose not to conduct live racing; requiring certain 13 permitholders to 14

Bill History

  1. 2026-03-13 Senate

    • Died in Rules

  2. 2026-02-18 Senate

    • Received

  3. 2026-02-12 Senate

    • In Messages • Referred to Rules

  4. 2026-02-11 House

    • Read 2nd time • Added to Third Reading Calendar • Read 3rd time • CS passed; YEAS 77, NAYS 34

  5. 2026-02-05 House

    • Bill added to Special Order Calendar (2/11/2026)

  6. 2026-02-04 House

    • Bill referred to House Calendar • 1st Reading (Committee Substitute 2) • Added to Second Reading Calendar

  7. 2026-02-03 House

    • Favorable with CS by Commerce Committee • Reported out of Commerce Committee • Laid on Table under Rule 7.18(a) • CS Filed

  8. 2026-01-30 House

    • PCS added to Commerce Committee agenda

  9. 2026-01-16 House

    • Referred to Commerce Committee • Now in Commerce Committee

  10. 2026-01-15 House

    • 1st Reading (Committee Substitute 1)

  11. 2026-01-14 House

    • Favorable with CS by Industries & Professional Activities Subcommittee • Reported out of Industries & Professional Activities Subcommittee • Laid on Table under Rule 7.18(a) • CS Filed

  12. 2026-01-13 House

    • 1st Reading (Original Filed Version)

  13. 2026-01-12 House

    • Added to Industries & Professional Activities Subcommittee agenda

  14. 2026-01-05 House

    • Referred to Industries & Professional Activities Subcommittee • Referred to Commerce Committee • Now in Industries & Professional Activities Subcommittee

  15. 2025-12-23 House

    • Filed

Official Summary Text

Pari-mutuel Wagering; Authorizes thoroughbred permitholders to elect not to conduct live racing; specifying that such permitholders retain certain permits, eligibility, exemptions, & licenses; revising penalties for permitholders who do not pay specified taxes; revising requirements for thoroughbred permitholders who have certain slot machines & cardroom licenses.

Current Bill Text

Read the full stored bill text
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to pari-mutuel wagering; amending s. 2
550.01215, F.S.; authorizing thoroughbred 3
permitholders to elect not to conduct live racing or 4
games; specifying that such permitholders retain 5
certain permits, eligibility, exemptions, and 6
licenses; providing that certain permitholders are 7
eligible to be a guest track; amending s. 550.09515, 8
F.S.; revising penalties for certain permitholders who 9
do not pay tax on handle for live races; removing 10
provisions requiring reissuance of escheated horse 11
permits; amending s. 550.5251, F.S.; conforming 12
provisions to changes made by the act; amending s. 13
551.104, F.S.; revising specified requirements for 14
thoroughbred permitholders who have certain slot 15
machine licenses; amending s. 849.086, F.S.; revising 16
requirements for certain permitholders who have 17
cardroom licenses; providing an effective date. 18
19
Be It Enacted by the Legislature of the State of Florida: 20
21
Section 1. Paragraph (b) of subsection (1) of section 22
550.01215, Florida Statutes, is amended to read: 23
550.01215 License application; periods of operation; 24
license fees; bond.— 25

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

(1) Each permitholder shall annually, during the period 26
between January 15 and February 4, file in writing with the 27
commission its application for an operating license for a pari-28
mutuel facility for the conduct of pari-mutuel wagering during 29
the next state fiscal year, including intertrack and simulcast 30
race wagering. Each application for live performances must 31
specify the number, dates, and starting times of all live 32
performances that the permitholder intends to conduct. It must 33
also specify which performances will be conducted as charity or 34
scholarship performances. 35
(b)1. A greyhound permitholder may not conduct live 36
racing. A jai alai permitholder, thoroughbred permitholder, 37
harness horse racing permitholder, or quarter horse racing 38
permitholder may elect not to conduct live racing or games. A 39
thoroughbred permitholder must conduct live racing. A greyhound 40
permitholder, jai alai permitholder, thoroughbred permitholder, 41
harness horse racing permitholder, or quarter horse racing 42
permitholder that does not conduct live racing or games retains 43
its permit; is a pari-mutuel facility as defined in s. 44
550.002(23); if such permitholder has been issued a slot machine 45
license, the facility where such permit is located remains an 46
eligible facility as defined in s. 551.102(4), continues to be 47
eligible for a slot machine license pursuant to s. 551.104(3), 48
and is exempt from s. 551.114(2) ss. 551.104(4)(c) and (10) and 49
551.114(2); is eligible, but not required, to be a guest track 50

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and, if the permitholder is a harness horse racing permitholder, 51
to be a host track for purposes of intertrack wagering and 52
simulcasting pursuant to ss. 550.3551, 550.615, 550.625, and 53
550.6305; and remains eligible for a cardroom license. 54
2. A permitholder or licensee may not conduct live 55
greyhound racing or dogracing in connection with any wager for 56
money or any other thing of value in the state. The commission 57
may deny, suspend, or revoke any permit or license under this 58
chapter if a permitholder or licensee conducts live greyhound 59
racing or dogracing in violation of this subparagraph. In 60
addition to, or in lieu of, denial, suspension, or revocation of 61
such permit or license, the commission may impose a civil 62
penalty of up to $5,000 against the permitholder or licensee for 63
a violation of this subparagraph. All penalties imposed and 64
collected must be deposited with the Chief Financial Officer to 65
the credit of the General Revenue Fund. 66
Section 2. Subsection (3) of section 550.09515, Florida 67
Statutes, is amended to read: 68
550.09515 Thoroughbred horse taxes; abandoned interest in 69
a permit for nonpayment of taxes.— 70
(3)(a) The permit of a thoroughbred horse permitholder who 71
is conducting live thoroughbred horse performances and who does 72
not pay tax on handle for live thoroughbred horse performances 73
for a full schedule of live races during any 2 consecutive state 74
fiscal years shall be void and shall not be reissued escheat to 75

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and become the property of the state unless such failure to 76
operate and pay tax on handle was the direct result of fire, 77
strike, war, or other disaster or event beyond the ability of 78
the permitholder to control. Financial hardship to the 79
permitholder shall not, in and of itself, constitute just cause 80
for failure to operate and pay tax on handle. 81
(b) In order to maximize the tax revenues to the state, 82
the commission shall reissue an escheated thoroughbred horse 83
permit to a qualified applicant pursuant to the provisions of 84
this chapter as for the issuance of an initial permit. However, 85
the provisions of this chapter relating to referendum 86
requirements for a pari-mutuel permit shall not apply to the 87
reissuance of an escheated thoroughbred horse permit. As 88
specified in the application and upon approval by the commission 89
of an application for the permit, the new permitholder shall be 90
authorized to operate a thoroughbred horse facility anywhere in 91
the same county in which the escheated permit was authorized to 92
be operated, notwithstanding the provisions of s. 550.054(2) 93
relating to mileage limitations. 94
Section 3. Subsection (1) and paragraph (a) of subsection 95
(2) of section 550.5251, Florida Statutes, are amended to read: 96
550.5251 Florida thoroughbred racing; certain permits; 97
operating days.— 98
(1) If a thoroughbred permitholder elects to conduct live 99
racing, the Each thoroughbred permitholder shall annually, 100

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

during the period commencing January 15 of each year and ending 101
February 4 of the following year, file in writing with the 102
commission its application to conduct one or more thoroughbred 103
racing meetings during the thoroughbred racing season commencing 104
on the following July 1. Each application shall specify the 105
number and dates of all performances that the permitholder 106
intends to conduct during that thoroughbred racing season. On or 107
before April 15 of each year, the commission shall issue a 108
license authorizing each permitholder to conduct performances on 109
the dates specified in its application. Up to March 28 of each 110
year, each permitholder may request and shall be granted changes 111
in its application to conduct performances; but thereafter, as a 112
condition precedent to the validity of its license and its right 113
to retain its permit, each permitholder must operate the full 114
number of days authorized on each of the dates set forth in its 115
license. 116
(2)(a) Each licensed thoroughbred permitholder in this 117
state that elects to conduct live racing must run an average of 118
one race per racing day in which horses bred in this state and 119
duly registered with the Florida Thoroughbred Breeders' 120
Association have preference as entries over non-Florida-bred 121
horses, unless otherwise agreed to in writing by the 122
permitholder, the Florida Thoroughbred Breeders' Association, 123
and the association representing a majority of the thoroughbred 124
racehorse owners and trainers at that location. All licensed 125

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thoroughbred racetracks shall write the conditions for such 126
races in which Florida-bred horses are preferred so as to assure 127
that all Florida-bred horses available for racing at such tracks 128
are given full opportunity to run in the class of races for 129
which they are qualified. The opportunity of running must be 130
afforded to each class of horses in the proportion that the 131
number of horses in this class bears to the total number of 132
Florida-bred horses available. A track is not required to write 133
conditions for a race to accommodate a class of horses for which 134
a race would otherwise not be run at the track during its meet. 135
Section 4. Paragraph (c) of subsection (4) and subsection 136
(10) of section 551.104, Florida Statutes, are amended to read: 137
551.104 License to conduct slot machine gaming.— 138
(4) As a condition of licensure and to maintain continued 139
authority for the conduct of slot machine gaming, the slot 140
machine licensee shall: 141
(c) If a thoroughbred permitholder, conduct no fewer than 142
a full schedule of live racing or games as defined in s. 143
550.002(10). A permitholder's responsibility to conduct live 144
races or games shall be reduced by the number of races or games 145
that could not be conducted due to the direct result of fire, 146
strike, war, hurricane, pandemic, or other disaster or event 147
beyond the control of the permitholder. Beginning July 1, 2025, 148
each thoroughbred permitholder in compliance with this chapter 149
is not required to pay an annual license fee to the commission 150

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

as a condition of renewal. 151
(10)(a)1. No slot machine license or renewal thereof shall 152
be issued to an applicant holding a permit under chapter 550 to 153
conduct pari-mutuel wagering meets of thoroughbred racing unless 154
the applicant has on file with the commission a binding written 155
agreement between the applicant and the Florida Horsemen's 156
Benevolent and Protective Association, Inc., governing the 157
payment of purses on live thoroughbred races conducted at the 158
licensee's pari-mutuel facility. In addition, no slot machine 159
license or renewal thereof shall be issued to such an applicant 160
unless the applicant has on file with the commission a binding 161
written agreement between the applicant and the Florida 162
Thoroughbred Breeders' Association, Inc., governing the payment 163
of breeders', stallion, and special racing awards on live 164
thoroughbred races conducted at the licensee's pari-mutuel 165
facility. The agreement governing purses and the agreement 166
governing awards may direct the payment of such purses and 167
awards from revenues generated by any wagering or gaming the 168
applicant is authorized to conduct under Florida law. All purses 169
and awards shall be subject to the terms of chapter 550. All 170
sums for breeders', stallion, and special racing awards shall be 171
remitted monthly to the Florida Thoroughbred Breeders' 172
Association, Inc., for the payment of awards subject to the 173
administrative fee authorized in s. 550.2625(3). 174
2. No slot machine license or renewal thereof shall be 175

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

issued to an applicant holding a permit under chapter 550 to 176
conduct pari-mutuel wagering meets of quarter horse racing 177
unless the applicant has on file with the commission a binding 178
written agreement between the applicant and the Florida Quarter 179
Horse Racing Association or the association representing a 180
majority of the horse owners and trainers at the applicant's 181
eligible facility, governing the payment of purses on live 182
quarter horse races conducted at the licensee's pari-mutuel 183
facility. The agreement governing purses may direct the payment 184
of such purses from revenues generated by any wagering or gaming 185
the applicant is authorized to conduct under Florida law. All 186
purses shall be subject to the terms of chapter 550. 187
(b) The commission shall suspend a slot machine license if 188
one or more of the agreements required under paragraph (a) are 189
terminated or otherwise cease to operate or if the commission 190
determines that the licensee is materially failing to comply 191
with the terms of such an agreement. Any such suspension shall 192
take place in accordance with chapter 120. 193
(c)1. If an agreement required under paragraph (a) cannot 194
be reached prior to the initial issuance of the slot machine 195
license, either party may request arbitration or, in the case of 196
a renewal, if an agreement required under paragraph (a) is not 197
in place 120 days prior to the scheduled expiration date of the 198
slot machine license, the applicant shall immediately ask the 199
American Arbitration Association to furnish a list of 11 200

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

arbitrators, each of whom shall have at least 5 years of 201
commercial arbitration experience and no financial interest in 202
or prior relationship with any of the parties or their 203
affiliated or related entities or principals. Each required 204
party to the agreement shall select a single arbitrator from the 205
list provided by the American Arbitration Association within 10 206
days of receipt, and the individuals so selected shall choose 207
one additional arbitrator from the list within the next 10 days. 208
2. If an agreement required under paragraph (a) is not in 209
place 60 days after the request under subparagraph 1. in the 210
case of an initial slot machine license or, in the case of a 211
renewal, 60 days prior to the scheduled expiration date of the 212
slot machine license, the matter shall be immediately submitted 213
to mandatory binding arbitration to resolve the disagreement 214
between the parties. The three arbitrators selected pursuant to 215
subparagraph 1. shall constitute the panel that shall arbitrate 216
the dispute between the parties pursuant to the American 217
Arbitration Association Commercial Arbitration Rules and chapter 218
682. 219
3. At the conclusion of the proceedings, which shall be no 220
later than 90 days after the request under subparagraph 1. in 221
the case of an initial slot machine license or, in the case of a 222
renewal, 30 days prior to the scheduled expiration date of the 223
slot machine license, the arbitration panel shall present to the 224
parties a proposed agreement that the majority of the panel 225

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believes equitably balances the rights, interests, obligations, 226
and reasonable expectations of the parties. The parties shall 227
immediately enter into such agreement, which shall satisfy the 228
requirements of paragraph (a) and permit issuance of the pending 229
annual slot machine license or renewal. The agreement produced 230
by the arbitration panel under this subparagraph shall be 231
effective until the last day of the license or renewal period or 232
until the parties enter into a different agreement. Each party 233
shall pay its respective costs of arbitration and shall pay one-234
half of the costs of the arbitration panel, unless the parties 235
otherwise agree. If the agreement produced by the arbitration 236
panel under this subparagraph remains in place 120 days prior to 237
the scheduled issuance of the next annual license renewal, then 238
the arbitration process established in this paragraph will begin 239
again. 240
4. In the event that neither of the agreements required 241
under subparagraph (a)1. or the agreement required under 242
subparagraph (a)2. are in place by the deadlines established in 243
this paragraph, arbitration regarding each agreement will 244
proceed independently, with separate lists of arbitrators, 245
arbitration panels, arbitration proceedings, and resulting 246
agreements. 247
5. With respect to the agreements required under paragraph 248
(a) governing the payment of purses, the arbitration and 249
resulting agreement called for under this paragraph shall be 250

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

limited to the payment of purses from slot machine revenues 251
only. 252
(d) If any provision of this subsection or its application 253
to any person or circumstance is held invalid, the invalidity 254
does not affect other provisions or applications of this 255
subsection or chapter which can be given effect without the 256
invalid provision or application, and to this end the provisions 257
of this subsection are severable. 258
Section 5. Paragraph (c) of subsection (5) and paragraph 259
(d) of subsection (13) of section 849.086, Florida Statutes, are 260
amended to read: 261
849.086 Cardrooms authorized.— 262
(5) LICENSE REQUIRED; APPLICATION; FEES.—No person may 263
operate a cardroom in this state unless such person holds a 264
valid cardroom license issued pursuant to this section. 265
(c) Notwithstanding any other provision of law, a pari-266
mutuel permitholder, other than a permitholder issued a permit 267
pursuant to s. 550.3345 or a purchaser, transferee, or assignee 268
holding a valid permit for the conduct of pari-mutuel wagering 269
approved pursuant to s. 550.054(15)(a), may not be issued a 270
license for the operation of a cardroom if the permitholder did 271
not hold an operating license for the conduct of pari-mutuel 272
wagering for fiscal year 2020-2021. In order for an initial 273
cardroom license to be issued to a thoroughbred permitholder 274
issued a permit pursuant to s. 550.3345, the applicant must have 275

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requested, as part of its pari-mutuel annual license 276
application, to conduct at least a full schedule of live racing. 277
In order for a cardroom license to be renewed by a thoroughbred 278
permitholder, the applicant must have requested, as part of its 279
pari-mutuel annual license application, to conduct at least 90 280
percent of the total number of live performances conducted by 281
such permitholder during either the state fiscal year in which 282
its initial cardroom license was issued or the state fiscal year 283
immediately prior thereto if the permitholder ran at least a 284
full schedule of live racing or games in the prior year. 285
(13) TAXES AND OTHER PAYMENTS.— 286
(d)1. Each jai alai permitholder that conducts live 287
performances and operates a cardroom facility shall use at least 288
4 percent of such permitholder's cardroom monthly gross receipts 289
to supplement jai alai prize money during the permitholder's 290
next ensuing pari-mutuel meet. 291
2. Each thoroughbred permitholder or harness horse racing 292
permitholder that conducts live performances and operates a 293
cardroom facility shall use at least 50 percent of such 294
permitholder's cardroom monthly net proceeds as follows: 47 295
percent to supplement purses and 3 percent to supplement 296
breeders' awards during the permitholder's next ensuing racing 297
meet. 298
2.3. No cardroom license or renewal thereof shall be 299
issued to an applicant holding a permit under chapter 550 to 300

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

conduct pari-mutuel wagering meets of quarter horse racing and 301
conducting live performances unless the applicant has on file 302
with the commission a binding written agreement between the 303
applicant and the Florida Quarter Horse Racing Association or 304
the association representing a majority of the horse owners and 305
trainers at the applicant's eligible facility, governing the 306
payment of purses on live quarter horse races conducted at the 307
licensee's pari-mutuel facility. The agreement governing purses 308
may direct the payment of such purses from revenues generated by 309
any wagering or gaming the applicant is authorized to conduct 310
under Florida law. All purses shall be subject to the terms of 311
chapter 550. 312
Section 6. This act shall take effect July 1, 2026. 313