The 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. It defines key terms such as "Council," "Licensee," and "Simulcast," and grants the council the authority to establish rules governing the conduct of these wagering activities. The council will not receive revenue from simulcast programming except for specific fees related to horse and dog wagering and a portion of tax revenues generated from the wagering activities.

Additionally, the bill imposes a tax of four percent on the total contributions from pari-mutuel wagering, with the revenue distributed to various local entities, including the Lowndes County Commission, the Lowndes County Board of Education, and the Black Belt Unincorporated Wastewater Program. It explicitly states that this act does not authorize off-track betting or any form of gambling outside the licensed facility, ensuring that existing laws prohibiting such activities remain in effect. The act will take effect three months after its passage and approval by the Governor.