Constitution of Arkansas (2025 publisher edition) — Amendment 100: THE ARKANSAS CASINO GAMING AMENDMENT OF

Publisher edition notice: This collection preserves the complete constitutional appendix of the Secretary of State’s 2025 Election Laws and Constitution compilation: its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context. Later amendments have not been independently verified.

Amendment 100

AMEND. 100. THE ARKANSAS CASINO GAMING AMENDMENT OF
2018 .
Publisher’s Notes. This amendment was proposed by
initiated petition and adopted at the 2018 general election
by a vote of 468,597 for and 397,658 against.
Section 1 of this amendment added §§ 1-11 set out
below.
Effective Dates.
Ark. Const. Amend. 100, § 2, provided: “This Amendment
shall be effective on and after November 14, 2018.”
§ 1. Short title.
This Amendment shall be known and cited as “The Arkansas Casino Gaming Amendment of
2018.”
§ 2. Definitions.
For purposes of this Amendment, the below terms are defined as follows:
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(a) “Casino” is defined as a facility where casino gaming is conducted as authorized by this
Amendment.
(b) “Casino applicant” is defined as any individual, corporation, partnership, association, trust,
or other entity applying for a license to conduct casino gaming at a casino.
(c) “Casino gaming” is defined as dealing, operating, carrying on, conducting, maintaining, or
exposing for play any game played with cards, dice, equipment, or any mechanical, electrome-
chanical, or electronic device or machine for money, property, checks, credit, or any representative
value. Casino gaming shall also be defined to include accepting wagers on sporting events.
“Casino gaming” does not include lotteries conducted pursuant to Amendment 87 and/or The
Arkansas Scholarship Lottery Act, Ark. Code Ann. § 23-115-101 et seq.
(d) “Casino gaming receipts” is defined as gross receipts from casino gaming.
(e) “Casino license” is defined as a license issued by the Arkansas Racing Commission to
conduct casino gaming at a casino.
(f) “Casino licensee” is defined as any individual, corporation, partnership, association, trust,
or other entity holding a license issued by the Arkansas Racing Commission to conduct casino
gaming at a casino.
(g) “Franchise holder” is defined as any individual, corporation, partnership, association,
trust, or other entity holding a franchise to conduct horse racing under the Arkansas Horse
Racing Law, Ark. Code Ann. § 23-110-101 et seq., or greyhound racing under the Arkansas
Greyhound Racing Law, Ark. Code Ann. § 23-111-101 et seq. as of December 31, 2017.
(h) “Intoxicating liquor” is defined as any beverage containing more than one-half of one
percent of alcohol by weight.
(i) “Net casino gaming receipts” is defined as gross receipts from casino gaming less amounts
paid out or reserved as winnings to casino patrons.
(j) “Net casino gaming receipts tax” is defined as a tax on net casino gaming receipts.
(k) “Wholesaler” means any person who holds a permit under any alcoholic beverage control
law of the State of Arkansas to purchase controlled beverages from a manufacturer, importer, or
domestic wine or brandy producer only and to sell such controlled beverages to retailers only.
§ 3. Authorizing Casinos and Casino Gaming.
(a) Casinos and casino gaming are hereby authorized in the State of Arkansas as provided in
this Amendment.
(b) Casino licensees may accept wagers on sporting events if and when not prohibited by
federal law. Franchise holders may continue to accept wagers on horse and greyhound racing as
now or hereafter provided under the Arkansas Horse Racing Law, Ark. Code Ann. § 23-110-101
et seq., and the Arkansas Greyhound Racing Law, Ark. Code Ann. § 23-111-101 et seq., as the
case may be.
(c) To fulfill the purposes of this Amendment, the Arkansas General Assembly shall from time
to time enact laws, and appropriate monies to or for the use of the Arkansas Racing Commission.
Initial laws and appropriations enacted by the General Assembly pursuant hereto shall be in full
force and effect no later than June 30, 2019.
(d) Individuals under the age of 21 are prohibited from engaging in casino gaming.
§ 4. Licensing of Casinos and Casino Gaming.
(a) The Arkansas Racing Commission shall administer and regulate casino licenses, including
their issuance and renewal, and shall administer and enforce the provisions of this Amendment
relating to all casino licensees. Each casino license shall be issued for the purpose of requiring
casino licensees to conduct casino gaming at a casino as provided in this Amendment and by
regulation of the Arkansas Racing Commission, and all other applicable law.
(b) Casino gaming under this Amendment shall not be regulated under or be subject to the
provisions of the Local Option Horse Racing and Greyhound Racing Electronic Games of Skill
Act, Ark. Code Ann. § 23-113-101 et seq.
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(c) The Arkansas Racing Commission shall adopt rules necessary to carry out the purposes of
this Amendment and perform its duties under this Amendment.
(d) Rules adopted under this section are rules as defined in the Arkansas Administrative
Procedures Act, Ark. Code Ann. § 25-15-201 et seq.
(e) Not later than 120 days after the effective date of this Amendment, the Arkansas Racing
Commission shall adopt rules governing:
(1) The establishment of a casino license application fee which shall not exceed $250,000;
(2) The manner in which the Arkansas Racing Commission considers applications for issuance
of casino licenses;
(3) The renewal of casino licenses;
(4) The form and content of renewal for casino licenses;
(5) Oversight requirements for casinos and casino gaming;
(6) Recordkeeping requirements for casinos;
(7) Personnel requirements for casinos and casino gaming;
(8) Procedures for suspending or terminating casino licenses held by casino licensees that
violate the provisions of this Amendment or the rules adopted under this Amendment;
(9) A schedule of penalties and procedures for appealing penalties;
(10) Procedures for inspection and investigations of casinos and casino gaming;
(11) Responsibilities of casino licensees related to conducting casino gaming;
(12) The Racing Commission shall allow licensees to transfer their casino license only to a
party who has casino gaming experience.
(13) Any other matters necessary for the fair, impartial, stringent, and comprehensive
administration of its duties under this Amendment.
(f) Not later than June 1, 2019, the Arkansas Racing Commission shall begin accepting
applications for casino licenses.
(g) The application for casino licenses shall include without limitation the following:
(1) The application fee;
(2) The legal name of the casino;
(3) The physical address of the casino;
(4) The name, address, and date of birth of each officer and owner of the casino applicant; and
(5) If the city, town, or county in which the casino would be located has enacted zoning
restrictions, a sworn statement certifying that the casino will operate in compliance with the
restrictions;
(h) Prior to the submission of an application for a casino license, the owners, shareholders,
board members, or officers of the casino applicant:
(1) If an individual, shall not have been convicted of a disqualifying felony offense as defined
by the Arkansas Racing Commission;
(2) Shall not have previously had a casino license in any state revoked;
(3) If an individual, shall not be under twenty-one years of age; and
(4) If an individual, shall not be a county judge or mayor that provides a letter of support, or
a quorum court member that votes in favor of a letter of support as identified in this Amendment.
(i) The Arkansas Racing Commission shall issue three casino licenses.
(j) The Arkansas Racing Commission shall issue a casino license, as provided in this
Amendment, to a Franchise holder located in Crittenden County, there being only one, to conduct
casino gaming at a casino to be located at or adjacent to the Franchise holder’s greyhound racing
track and gaming facility as of December 31, 2017 in Crittenden County. The Arkansas Racing
Commission shall also issue a casino license, as provided in this Amendment, to a Franchise
holder located in Garland County, there being only one, to conduct casino gaming at a casino to
be located at or adjacent to the Franchise holder’s horse racing track and gaming facility as of
December 31, 2017 in Garland County. Casino licenses to be issued to Franchise holders shall be
issued upon:
(1) Adoption by the Arkansas Racing Commission of rules necessary to carry out the purposes
of this Amendment; and
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(2) Initial laws and appropriations required by this Amendment being in full force and effect.
(k) The Arkansas Racing Commission shall award a casino license to a casino applicant for a
casino to be located in Jefferson County within two miles of the city limits of the county seat.
(l) Casino licensees are required to conduct casino gaming for as long as they have a license.
(m) The Arkansas Racing Commission shall require all casino applicants for a casino license
in Jefferson County to demonstrate experience conducting casino gaming.
(n) The Arkansas Racing Commission shall require all casino applicants for a casino license in
Jefferson County to submit either a letter of support from the county judge or a resolution from
the quorum court in Jefferson County and, if the proposed casino is to be located within a city or
town, shall also require all casino applicants to include a letter of support from the mayor in the
city or town where the applicant is proposing the casino to be located.
(o) Franchise holders are not applicants and are not required to submit applications for casino
licenses in order to be issued a casino license.
(p) No individual, corporation, partnership, association, trust, or other entity may hold more
than one casino license in Arkansas.
(q) The Arkansas Racing Commission shall issue a renewal casino license within ten days to
any licensed casino that complies with the requirements contained in this Amendment, including
without limitation the payment of the casino license renewal fee, which shall not exceed $10,000.
Casino licenses shall be renewed every ten years.
(r)(1) The Arkansas Racing Commission shall provide an annual amount of at least $200,000
for compulsive gambling disorder treatment and compulsive gambling disorder educational
programs.
(2) The Arkansas Racing Commission shall work together with the Department of Human
Services to implement the compulsive gambling disorder treatment programs and the compulsive
gambling disorder educational programs under this section.
(3) The Arkansas Racing Commission may contract with the Department of Human Services
for providing all services related to and administration of the compulsive gambling disorder
treatment programs and the compulsive gambling disorder educational programs.
(4) The Department of Human Services may promulgate rules to administer the compulsive
gambling disorder treatment programs and the compulsive gambling disorder educational
programs.
(s) If the Arkansas Racing Commission, or other governing body, issues a casino license for a
casino in for Pope County, Arkansas prior to the effective date of this Amendment, then said
license is revoked on the effective date of this Amendment.
(t) If a constitutional amendment authorizes or otherwise allows the issuance of a casino
license in any county other than those issued now or hereafter for Crittenden County (to
Southland Racing Corporation), Garland County (to Oaklawn Jockey Club, Inc.) and Jefferson
County (to Downstream Development Authority of the Quapaw Tribe of Oklahoma and later
transferred to Saracen Development, LLC), then the quorum court of each county where a casino
is to be located shall call a special election by ordinance to submit the question of whether to
approve of a casino in the county.
(1) Except as provided in subsection (t)(2), the special election shall be held on the second
Tuesday of:
(A) March or November in a year when a presidential election is held; or
(B) May or November of all other years.
(2)(A) Special elections scheduled to occur in a month in which the second Tuesday is a legal
holiday shall be held on the third Tuesday of the month.
(B) Special elections held in months in which a preferential primary election or general
election is scheduled to occur shall be held on the date of the preferential primary election or
general election.
(3) The ordinance calling the special election shall:
(A) State the date of the special election; and
(B) Require the special election ballot to set forth the question substantially as follows:
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“FOR a casino in [ ] County
AGAINST a casino in [ ] County
The question presented is whether or not a casino may be located in the county. A casino is
defined as a facility where casino gaming is conducted.”
(4) The county board of election commissioners shall publish the ordinance calling the special
election as soon as practicable in a newspaper of general circulation in the county in which the
special election is held.
(5) A majority of the voters in the county where the casino is proposed to be located must
approve of a casino at the special election before the Arkansas Racing Commission, or other
governing body, may accept any applications for a casino license in that county. [As amended by
Const. Amend. 104.]
Publisher’s Notes. Ark. Const., Amend. 104, which
amended this section, effective November 13, 2024, was
proposed by initiated petition and adopted at the 2024
general election by a vote of 638,655 for and 505,772
against. The amendment in § 1 substituted “four” for
“three” in (i), deleted “The Arkansas Racing Commission
shall award a casino license to a casino applicant for a
casino to be located in Pope County within two miles of the
city limits of the county seat.” in (k), deleted “Pope County
and” in (m), and deleted “Pope county and” and substituted
“the county where the proposed casino is to be located” for
“Jefferson County” in (n); in § 2 added (s); and in § 3
added (t).
Amend. 104, § 1, was titled: “Repeal of Authorization for
a Casino in Pope County.”
Amend. 104, § 2, was titled: “Revocation of any casino
license issued for Pope County, Arkansas prior to the
effective date of this Amendment.”
Amend. 104, § 3, was titled: “Requiring the county
quorum court to call a special countywide election on the
question of whether to approve of any future casino to be
located in the county, excepting casinos operating in Crit-
tenden County (pursuant to a license issued now or here-
after to Southland Racing Corporation), Garland County
(pursuant to a license issued now or hereafter to Oaklawn
Jockey Club, Inc.) and Jefferson County (pursuant to a
license issued now or hereafter to Downstream Develop-
ment Authority of the Quapaw Tribe of Oklahoma and
later transferred to Saracen Development, LLC).”
Amend. 104, § 4, provided: “Severability. If any provi-
sion or section of this Amendment or the application
thereof to any person or circumstance is held invalid, such
invalidity shall not affect any other provisions or applica-
tion of the Amendment that can be given effect without the
invalid provisions or applications, and to this end the
provisions of this Amendment are declared to be sever-
able.”
Amend. 104, § 5, provided: “Repeal of Conflicting Laws.
By adoption of this Amendment, all Arkansas laws or parts
of Arkansas laws in conflict with this Amendment are
repealed.”
Effective Dates.
Ark. Const., Amend. 104, § 6: Nov. 13, 2024.
§ 5. Graduated taxation and distribution of proceeds.
(a) For each fiscal year, a casino licensee’s net casino gaming receipts are subject to a net
casino gaming receipts tax as follows:
(1) 13% on the first $150,000,000 of net casino gaming receipts or any part thereof;
(2) 20% on net casino gaming receipts exceeding $150,000,001 or any part thereof;
(b) Each casino licensee shall be subject to the same income, property, sales, gross receipts,
use, employment, and other taxation as any for-profit business located in the county and city or
town in which the casino is located, except that no sales or gross receipts tax shall apply to casino
gaming receipts or net casino gaming receipts.
(c) The net casino gaming receipts tax shall be distributed as follows:
(1) 55% to the Arkansas General Revenue Fund
(2) 17.5% to the to the Arkansas Racing Commission for deposit into the Arkansas Racing
Commission Purse and Awards Fund to be used only for purses for live horse racing and
greyhound racing by the Franchise holders, as the case may be, and then to be apportioned as set
forth in section (e),
(3) 8% to the county in which the casino is located, and
(4) 19.5% to the city or town in which the casino is located, provided that the casino is not
located within a city or town, then the 19.5% dedicated to the city or town shall go to the county
in which the casino is located.
(d) On the last day of each month, the Treasurer shall transfer the 17.5% of revenues derived
by the taxes levied under this Amendment referenced in section (c)(2) to the Arkansas Racing
Commission to be distributed to the Franchise holders as follows: for the period prior to January
1, 2024, 60% shall be distributed to the Franchise holder operating a franchise to conduct horse
racing, and 40% shall be distributed to the Franchise holder operating a franchise to conduct
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greyhound racing; and for each calendar year thereafter, pro rata to the Franchise holders based
upon the total respective amounts of each Franchise holder’s pari-mutuel wagering handle
during each respective immediately preceding calendar year from wagers placed on and off-track
on the Franchise holder’s live races (horse or greyhound, as the case may be) conducted at the
Franchise holder’s licensed premises.
(e) On the last day of each month, the Treasurer of State shall transfer the other percentage
allocations made in section (c) to the designated entities.
§ 6. Contribution to purses and promotion of Arkansas thoroughbred and greyhound
breeding activities.
(a) For so long as a Franchise holder is operating a franchise to conduct horse racing, an
amount equal to 14% of the net casino gaming receipts shall be set aside by the Franchise holder
in a separate account and used only for purses for live horse racing by the Franchise holder.
(b) For so long as a Franchise holder is operating a franchise to conduct greyhound racing, an
amount equal to 14% of the net casino gaming receipts shall be set aside by the Franchise holder
in a separate account and used only for purses for live greyhound racing and for capital
improvements to the Franchise holder’s facility by the Franchise holder. The amount of net casino
gaming receipts set aside in this paragraph shall be apportioned as follows:
(1) 80% for purses for live greyhound racing by the Franchise holder; and
(2) 20% for capital improvements to the Franchise holder’s facility so long as any amount so
apportioned for capital improvements shall be matched by the Franchise holder and used only for
capital improvements to the Franchise holder’s facility.
(c) With respect to a Franchise holder operating a franchise to conduct horse racing, an
amount equal to 1% of the net casino gaming receipts by the horse racing Franchise holder shall
be paid by the Franchise holder to the Arkansas Racing Commission for deposit into the Arkansas
Racing Commission Purse and Awards Fund to be used for purse supplements, breeders’ awards,
owners’ awards, and stallion awards as provided in Ark. Code Ann. § 23-110-409 in order to
promote and encourage thoroughbred horse breeding activities in Arkansas.
(d) With respect to a Franchise holder operating a franchise to conduct greyhound racing, an
amount equal to 1 % of the net casino gaming receipts by the greyhound racing Franchise holder
shall be paid by the Franchise holder to the Arkansas Racing Commission to be used for breeders’
awards as provided in the Arkansas Racing Commission’s rules and regulations governing
greyhound racing in Arkansas in order to promote and encourage greyhound breeding activities
in Arkansas.
(e)(1) The dedication of net casino gaming receipts to purses and breeding activities as set
forth in this section shall not be subject to any contract or agreement between the Franchise
holder and any organization representing horsemen or greyhound owners or trainers, to the end
that any such contractual obligations for the use of moneys for purses shall not apply to the funds
dedicated to purses and breeding activities as set forth in this section.
(2) The moneys dedicated to purses and breeding activities as set forth in this section are
intended to be in addition to any such contractual purse obligations affecting moneys other than
the amounts dedicated to purses and breeding activities as set forth in this section, as well as in
addition to amounts required to be used for purses and breeding activities under applicable
provisions of the Arkansas Horse Racing Law, Ark. Code Ann. § 23-110-101 et seq., and the
Arkansas Greyhound Racing Law, Ark. Code Ann. § 23-111-101 et seq., as the case may be.
(f) The Arkansas Racing Commission shall have jurisdiction to check and verify compliance by
the Franchise holders with the provisions of this section and shall make periodic determinations
as to compliance under rules and regulations adopted by the Arkansas Racing Commission.
§ 7. Other operational provisions.
(a) Casino licensees are permitted to conduct casino gaming on any day for any portion or all
of any day.
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(b) Casino licensees shall be permitted to sell intoxicating liquor or provide complimentary
servings of intoxicating liquor, only for on-premises consumption at the casinos, during all hours
in which the casino licensees conduct casino gaming. To that extent, casino licensees shall not be
subject to Ark. Code Ann. § 3-3-211, which prohibits the sale of intoxicating liquor on Christmas
Day, and Ark. Code Ann. § 3-9-201, et seq. and other applicable Arkansas law requiring the
residents of a dry county or city to vote to approve the sale of intoxicating liquor. Casino licensees
shall purchase all intoxicating liquor from a Wholesaler. Casino licensees shall be subject to all
other applicable Arkansas laws involving the distribution and sale of intoxicating liquor that do
not conflict with any provision of this Amendment.
§ 8. Legal shipment of gambling devices into State.
All shipments of gambling devices, including slot machines, that are duly registered, recorded,
and labeled by the manufacturer and/or dealer thereof in accordance with applicable federal law
into any county of this State in which casino gaming is authorized in accordance with this
Amendment shall be deemed legal shipments.
§ 9. Effect on existing law.
(a) By adoption of this Amendment, there is no implied repeal of the existing Arkansas laws
criminalizing gambling for purposes not specified in this Amendment.
(b) This Amendment does not amend, repeal, or otherwise affect Amendment 84 (authorizing
bingo and raffles), Amendment 87 (creating the state scholarship lottery), or Act 1151 of 2005
(authorizing electronic games of skill), to the extent those Amendments and statute do not
conflict with this Amendment.
§ 10. Inconsistent provisions inapplicable.
All provisions of the Constitution, statutes, and common law of this State, including without
limitation laws forbidding the judicial enforcement of gambling debts and statutes declaring
gambling to be a crime, to the extent inconsistent or in conflict with any provision of this
Amendment are expressly declared null and void as to, and do not apply to, any activities allowed
under this Amendment.
§ 11. Severability.
If any provision or section of this Amendment or the application thereof to any person or
circumstance is held invalid, such invalidity shall not affect any other provisions or application
of the Amendment that can be given effect without the invalid provisions or applications, and to
this end the provisions of this Amendment are declared to be severable.