Stricken language would be deleted from and underlined language would be added to the Arkansas
Constitution.
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State of Arkansas 1
95th General Assembly 2
Regular Session, 2025 HJR 1019 3
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By: Representative S. Meeks 5
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HOUSE JOINT RESOLUTION 8
AN AMENDMENT TO THE ARKANSAS CONSTITUTION TO REMOVE 9
REFERENCES TO GREYHOUND RACING FROM ARKANSAS 10
CONSTITUTION, AMENDMENT 100, IN LIGHT OF AN ENTITY NO 11
LONGER HOLDING A FRANCHISE TO CONDUCT GREYHOUND 12
RACING IN THE STATE OF ARKANSAS; AND TO AMEND THE 13
DISTRIBUTION OF THE NET CASINO GAMING RECEIPTS TAX 14
AND REQUIRED CONTRIBUTIONS TO RACING PURSES AND THE 15
PROMOTION OF BREEDING ACTIVITIES IN LIGHT OF AN 16
ENTITY NOT HOLDING A FRANCHISE TO CONDUCT GREYHOUND 17
RACING IN THE STATE OF ARKANSAS. 18
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Subtitle 21
AN AMENDMENT TO THE ARKANSAS 22
CONSTITUTION TO REMOVE REFERENCES TO 23
GREYHOUND RACING FROM ARKANSAS 24
CONSTITUTION, AMENDMENT 100. 25
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BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE NINETY -FIFTH GENERAL 27
ASSEMBLY OF THE STATE OF ARKANSAS, AND BY THE SENATE, A MAJORITY OF ALL 28
MEMBERS ELECTED TO EACH HOUSE AGREEING THERETO: 29
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THAT the following is proposed as an amendment to the Constitution of 31
the State of Arkansas, and upon being submitted to the electors of the state 32
for approval or rejection at the next general election for Representatives 33
and Senators, if a majority of the electors voting thereon at the election 34
adopt the amendment, the amendment shall become a part of the Constitution of 35
the State of Arkansas, to wit: 36 HJR1019
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SECTION 1. Arkansas Constitution, Amendment 100, § 3(b), concerning 1
the authorization for casinos and casino gaming, is amended to read as 2
follows: 3
(b) Casino licensees may accept wagers on sporting events if and when 4
not prohibited by federal law. A Franchise holders holder may continue to 5
accept wagers on horse and greyhound racing as now or hereafter provided 6
under the Arkansas Horse Racing Law, Ark. Code Ann. § 23 -110-101 et seq., and 7
the Arkansas Greyhound Racing Law, Ark. Code Ann. § 23 -111-101 et seq., as 8
the case may be. 9
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SECTION 2. Arkansas Constitution, Amendment 100, § 4(b), concerning 11
the licensing of casinos and casino gaming, is amended to read as follows: 12
(b) Casino gaming under this Amendment shall not be regulated under or 13
be subject to the provisions of the Local Option Horse Racing and Greyhound 14
Racing Electronic Games of Skill Act, Ark. Code Ann. § 23 -113-101 et seq. 15
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SECTION 3. Arkansas Constitution, Amendment 100, § 5, is amended to 17
read as follows: 18
§ 5. Graduated taxation and distribution of proceeds. 19
(a) For each fiscal year, a casino licensee's net casino gaming 20
receipts are subject to a net casino gaming receipts tax as follows: 21
(1) 13% on the first $150,000,000 of net casino gaming receipts 22
or any part thereof; and 23
(2) 20% on net casino gaming receipts exceeding $150,000,001 or 24
any part thereof;. 25
(b) Each casino licensee shall be subject to the same income, 26
property, sales, gross receipts, use, employment, and other taxation as any 27
for-profit business located in the county and city or town in which the 28
casino is located, except that no sales or gross receipts tax shall apply to 29
casino gaming receipts or net casino gaming receipts. 30
(c) The net casino gaming receipts tax shall be distributed as 31
follows: 32
(1) 55% to the Arkansas General Revenue Fund Account; 33
(2) 17.5% to the to the Arkansas Racing Commission for deposit 34
into the Arkansas Racing Commission Purse and Awards Fund to be used only for 35
purses for live horse racing and greyhound racing by the Franchise holders, 36 HJR1019
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holder as the case may be, and then to be apportioned as set forth in section 1
(e),; 2
(3) 8% to the county in which the casino is located ,; and 3
(4) 19.5% to the city or town in which the casino is located, 4
provided that the casino is not located within a city or town, then the 19.5% 5
dedicated to the city or town shall go to the county in which the casino is 6
located. 7
(d) On the last day of each month, the Treasurer of State shall 8
transfer the 17.5% of revenues derived by the taxes levied under this 9
Amendment referenced in section subdivision (c)(2) of this section to the 10
Arkansas Racing Commission to be distributed to the Franchise holders as 11
follows: for the period prior to January 1, 2024, 60% shall be distributed to 12
the Franchise holder operating a franchise to conduct horse racing , and 40% 13
shall be distributed to the Franchise holder operating a franchise to conduct 14
greyhound racing; and for each calendar year thereafter, pro rata to the 15
Franchise holders based upon the total respective amounts of each Franchise 16
holder's pari-mutuel wagering handle during each respective immediately 17
preceding calendar year from wagers placed on and off -track on the Franchise 18
holder's live races (horse or greyhound, as the case may be) conducted at the 19
Franchise holder's licensed premises . 20
(e) On the last day of each month, the Treasurer of State shall 21
transfer the other percentage allocations made in section subsection (c) of 22
this section to the designated entities. 23
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SECTION 4. Arkansas Constitution, Amendment 100, § 6, is amended to 25
read as follows: 26
§ 6. Contribution to purses and promotion of Arkansas thoroughbred and 27
greyhound breeding activities. 28
(a) For so long as a Franchise holder is operating a franchise to 29
conduct horse racing, an amount equal to 14% of the net casino gaming 30
receipts shall be set aside by the Franchise holder in a separate account and 31
used only for purses for live horse racing by the Franchise holder. 32
(b) For so long as a Franchise holder is operating a franchise to 33
conduct greyhound racing, an amount equal to 14% of the net casino gaming 34
receipts shall be set aside by the Franchise holder in a separate account and 35
used only for purses for live greyhound racing and for capital improvements 36 HJR1019
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to the Franchise holder's facility by the Franchise holder. The amount of 1
net casino gaming receipts set aside in this paragraph shall be apportioned 2
as follows: 3
(1) 80% for purses for live greyhound racing by the Franchise 4
holder; and 5
(2) 20% for capital improvements to the Franchise holder's 6
facility so long as any amount so apportioned for capital improvements shall 7
be matched by the Franchise holder and used only for capital improvements to 8
the Franchise holder's facility. 9
(c)(b) With respect to a Franchise holder operating a franchise to 10
conduct horse racing , an amount equal to 1% of the net casino gaming receipts 11
by the horse racing Franchise holder shall be paid by the Franchise holder to 12
the Arkansas Racing Commission for deposit into the Arkansas Racing 13
Commission Purse and Awards Fund to be used for purse supplements, breeders' 14
awards, owners' awards, and stallion awards as provided in Ark. Code Ann. § 15
23-110-409 in order to promote and encourage thoroughbred horse breeding 16
activities in Arkansas. 17
(d) With respect to a Franchise holder operating a franchise to 18
conduct greyhound racing, an amount equal to 1 % of the net casino gaming 19
receipts by the greyhound racing Franchise holder shall be paid by the 20
Franchise holder to the Arkansas Racing Commission to be used for breeders' 21
awards as provided in the Arkansas Racing Commission's rules and regulations 22
governing greyhound racing in Arkansas in order to promote and encourage 23
greyhound breeding activities in Arkansas. 24
(e)(1)(c)(1) The dedication of net casino gaming receipts to purses 25
and breeding activities as set forth in this section shall not be subject to 26
any contract or agreement between the Franchise holder and any organization 27
representing horsemen or greyhound horse owners or trainers, to the end that 28
any such contractual obligations for the use of moneys for purses shall not 29
apply to the funds dedicated to purses and breeding activities as set forth 30
in this section. 31
(2) The moneys dedicated to purses and breeding activities as 32
set forth in this section are intended to be in addition to any such 33
contractual purse obligations affecting moneys other than the amounts 34
dedicated to purses and breeding activities as set forth in this section, as 35
well as in addition to amounts required to be used for purses and breeding 36 HJR1019
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activities under applicable provisions of the Arkansas Horse Racing Law, Ark. 1
Code Ann. § 23-110-101 et seq., and the Arkansas Greyhound Racing Law, Ark. 2
Code Ann. § 23-111-101 et seq., as the case may be. 3
(f)(d) The Arkansas Racing Commission shall have jurisdiction to check 4
and verify compliance by the Franchise holders holder with the provisions of 5
this section and shall make periodic determinations as to compliance under 6
rules and regulations adopted by the Arkansas Racing Commission. 7
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SECTION 5. EFFECTIVE DATE. This amendment to the Arkansas 9
Constitution is effective on and after January 1, 2027. 10
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SECTION 6. BALLOT TITLE AND POPULAR NAME. When this proposed 12
amendment is submitted to the electors of this state on the general election 13
ballot: 14
(1) The title of this joint resolution shall be the ballot 15
title; and 16
(2) The popular name shall be "A Constitutional Amendment to 17
Remove References to Greyhound Racing from Arkansas Constitution, Amendment 18
100, in Light of an Entity No Longer Holding a Franchise to Conduct Greyhound 19
Racing in the State of Arkansas and to Amend the Distribution of the Net 20
Casino Gaming Receipts Tax and Required Contributions to Racing Purses and 21
the Promotion of Breeding Activities in Light of an Entity Not Holding a 22
Franchise to Conduct Greyhound Racing in the State of Arkansas. ”. 23
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