Alabama 2023 Regular Session

Alabama Senate Bill SB324

Introduced
5/16/23  
Refer
5/16/23  
Report Pass
5/17/23  
Report Pass
5/18/23  
Refer
5/18/23  
Report Pass
5/24/23  
Report Pass
5/24/23  
Engrossed
5/25/23  

Caption

To propose an amendment to the Constitution of Alabama of 2022, relating to Greene County, to provide legislative findings; to provide for the pari-mutuel wagering on historical horse racing on computerized machines; to levy a tax on pari-mutuel wagering on historical horse races on computerized machines; to provide for application for licensure and the operation of a racetrack; and to provide for the distribution of taxes, fees, and other monies collected by the commission.

Impact

The introduction of SB324 could significantly alter the state's gambling laws by integrating historical horse race wagering into the existing legal framework for gaming in Alabama. The bill outlines a local tax structure, imposing a tax rate of up to four percent on the betting handle, plus a state tax of one percent. These funds are earmarked for various public uses, including supporting local education, healthcare, and infrastructure improvements in Greene County, potentially bolstering the county’s economy through increased funding for essential services.

Summary

SB324 proposes an amendment to the Constitution of Alabama to enable pari-mutuel wagering on historical horse racing using computerized machines in Greene County. The bill establishes the regulatory framework for the operation and taxation of this form of gambling, seeking to offer a new revenue stream for local government and public projects. It includes provisions for the application for licensure to operate racetracks and outlines the necessary legislative findings that affirm the legality of conducting such wagering activities in the county.

Contention

While proponents argue that SB324 will stimulate economic growth by attracting visitors to Greene County and generating significant tax revenues, there are concerns regarding the impact of legalized gaming on the community. Possible opposition may arise from local advocacy groups fearing that expanded gambling could lead to social issues such as addiction and increased financial strain on vulnerable populations. Additionally, the regulation of the newly created Greene County Racing Commission could be a point of contention, as questions about accountability and oversight may surface.

Companion Bills

No companion bills found.

Previously Filed As

AL HB588

Taxation; historical horse racing computerized machines; state and local privilege tax levied on pari-mutuel wagering on historical horse racing machines; local taxes repealed

AL SB90

Greene County; county racing commission, further provided; simulcast racing, pari-mutuel wagering, further provided

AL SB262

Lowndes County, pari-mutuel wagering on simulcast past events and live horse and dog races under certain conditions; tax levied; distribution of revenue, provided

AL HB237

Lowndes County, pari-mutuel wagering on simulcast past events and live horse and dog races under certain conditions; tax levied; distribution of revenue, provided

AL HB490

Alabama Sports Wagering Control Act; licensure of sports wagering activities provided for; student athlete compensation for name, image, and likeness provided for

AL SB276

Baldwin County, Legislative Office Fund and distributions from county privilege license tax further provided for

AL HB486

Baldwin County, ad valorem tax further provided for, constitutional amendment

AL HB590

Winston County, lodging tax levied, collection and distribution provided for

AL HB395

Morgan County, qualifications of judge of probate further provided for, Constitutional Amendment

AL SB32

Crimes and offenses; further provide for the crime of murder, manslaughter, and assault in the first and second degree; provide enhanced sentencing; define machinegun

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