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

HB 237 allows the Town of White Hall Council in Lowndes County to authorize specific charitable bingo licensees (with facilities over 40,000 sq. ft. operating since 2023) to conduct pari-mutuel betting on simulcast horse and dog races. The bill establishes a 4% local tax on wagering revenue, with funds distributed as 20% to Lowndes County Commission, 20% to the County Board of Education, and 60% to the Town Council (including 10% for other local municipalities). It also requires a separate 1% state tax on historical betting and explicitly prohibits off-track betting outside White Hall's licensed facilities. The law applies only to White Hall and does not affect existing state gambling restrictions elsewhere.