Mobile County; local privilege tax on historical horse racing, levied

This bill establishes an 8% local privilege tax on net gambling revenue from historical horse racing activities in Mobile County. The tax applies specifically to computerized machines operated by licensed historical horse racing operators and is collected by the Mobile County Racing Commission. Net gambling revenue is defined as total wagering amounts minus free bets, promotional credits, federal excise taxes, voided wagers, and prize payouts. The legislation clarifies that this new tax replaces any other local taxes on historical horse racing but does not affect existing taxes on live greyhound or thoroughbred racing. The law takes effect on October 1, 2026, and does not expand any current gambling activities beyond what is already permitted.