Bill > SB340

This bill proposes an amendment to the Alabama Constitution to authorize and regulate bingo games in Greene County, specifically allowing bingo to be played on electronic machines or devices authorized by the National Indian Gaming Commission (NIGC) and operated by Native American tribes in Alabama, with these games to be conducted by licensed racetracks in Greene County that already offer pari-mutuel wagering. The bill establishes a Greene County Gaming Commission to oversee these operations, adopt rules, and ensure compliance, and it also levies a state gross receipts tax of 4% and a local gross receipts tax of 8.5% on the "gaming gross revenue" (total money wagered minus prizes) generated by these bingo games, with the local tax proceeds being distributed to various county entities including the Gaming Commission itself, the Greene County Commission, municipalities, the Firefighters Association, the Board of Education, the E-911 Communications District, the Hospital and Nursing Home, the Industrial Development Board, the Ambulance Service, and finally to nonprofit organizations serving Greene County residents. Additionally, a 4% local bingo game vendor tax is imposed on vendors, and these taxes are intended to be in lieu of other state or local taxes on bingo operations, though standard business taxes like income and sales taxes will still apply.