taxation; repeal; selected exemptions

HB 2592 repeals specific tax exemptions for horse racing and dog racing operations in Arizona. It removes the exemption that previously allowed county fair racing associations (Section 1D) and charity racing events (Section 1E) from paying the state's standard tax on pari-mutuel wagering pools. Under this bill, these groups will now be required to pay the state's 2% tax on the first $1 million of daily wagering pools and 5% on amounts exceeding that, aligning them with other racing permittees. This change directly affects racing associations, charity events, and dog racing facilities that previously operated under the repealed exemptions.