This bill authorizes the Town Council of White Hall in Lowndes County to permit pari-mutuel wagering on simulcast past events and live horse and dog races under specific conditions. The council is empowered to establish rules governing the conduct of such wagering, including the transmission of simulcast programming from racetracks outside the state. The bill defines key terms such as "council," "licensee," and "simulcast," and stipulates that the council will not receive revenue from simulcast programming other than certain fees and a portion of tax revenues generated from the wagering activities.

Additionally, the bill imposes a tax of four percent on the total contributions made by licensees conducting pari-mutuel wagering, with the revenue distributed among the Lowndes County Commission, the Lowndes County Board of Education, and the council itself. It also clarifies that this act does not authorize off-track betting or any form of gambling outside the licensed facility. The act will take effect three months after its passage and approval by the Governor.