SB 208: State Government; regulation and taxation of sports betting in this state; authorize and provide

Georgia currently does not allow legal sports betting. This bill would change that by adding a new article to the state lottery law that authorizes the Georgia Lottery Corporation to license and regulate online sports betting statewide. The corporation would issue up to 18 'Type 1' licenses reserved mostly for Georgia's professional sports teams, certain golf and racing organizations, and companies that contract with them, plus licenses for the betting platforms and equipment suppliers they use. The bill sets application and annual licensing fees, requires financial reserves so bettors can be paid, and imposes a 25 percent privilege tax (a special tax on the right to do business) on adjusted gross betting income, with proceeds going toward the purposes set by Georgia's lottery constitutional provision. It also sets betting rules: bettors must be 21 or older and physically in Georgia, certain insiders like athletes and league employees cannot bet on their own sports, and violations carry fines, license revocation, or misdemeanor charges. Related changes exempt licensed sports betting from Georgia's general gambling and lottery advertising laws and from state sales tax. The law would take effect once the Governor signs it, with licenses not issued before September 1, 2025 and betting expected to launch by January 31, 2026.

• Creates a new licensing system letting the Georgia Lottery Corporation authorize up to 18 'Type 1' sports betting licenses, mostly reserved for Georgia professional sports teams and certain golf and motorsports organizations.
• Imposes a 25 percent privilege tax (a tax on the right to operate) on adjusted gross income from online sports betting, with revenue directed to the state's lottery-funded programs.
• Sets minimum age (21) and in-state location requirements for bettors, and bars insiders such as athletes, coaches, league employees, and college trustees from betting on games they can influence.
• Establishes penalties ranging from misdemeanors and fines up to $25,000 per violation to civil penalties up to $50,000, plus license suspension or revocation for rule violations.
• Requires licensees to fund problem-gambling resources, let bettors set self-imposed betting limits, and post responsible-gambling information on betting platforms.
• Exempts sports betting wagers from Georgia's existing gambling and lottery-advertising restrictions and from state sales tax, and clarifies that betting money is not a 'bet' under the criminal gambling code.

Georgia's professional sports teams and their business partners, companies that operate or supply online betting platforms, bettors aged 21 and older physically located in Georgia, the Georgia Lottery Corporation and its staff, athletes and sports league employees barred from betting, and people seeking help for problem gambling.

If enacted, Georgians would be able to legally place sports bets online for the first time, generating new state tax revenue while creating a regulatory system covering licensing fees, betting limits, penalties for violations, and consumer protections such as self-exclusion tools and problem-gambling resources.

• Section 1-1 and 1-2 amend the lottery law's definitions to include 'online sports betting' as a lottery game and add related powers for the Georgia Lottery Corporation.
• New Code Section 50-27-121 states legislative findings that sports betting is a taxable privilege to be regulated for integrity and revenue, tied to Georgia's constitutional lottery provision.
• New Code Section 50-27-133 caps Type 1 sports betting licenses at 18, reserving five for pro sports teams and others for specific golf, motorsports, and equestrian organizations.
• New Code Section 50-27-130 sets license application fees ($100,000 for Type 1 licensees, $10,000 for platform providers, $2,000 for suppliers) and annual fees up to $1.5 million.
• New Code Section 50-27-150 imposes a 25 percent privilege tax on monthly adjusted gross betting income, paid to the corporation and directed to lottery-funded purposes.
• New Code Section 50-27-162 bars specific insiders, including athletes, league employees, and college trustees, from betting on relevant events, with escalating fines and possible jail time for violations.
• New Code Section 50-27-171 requires licensees to offer betting limits, responsible-gambling training, and problem-gambling resources, including an annual report to the Governor and legislature.
• Part III amends Georgia's criminal gambling code (O.C.G.A. §§ 16-12-20, 16-12-27, 16-12-28) to exclude licensed sports betting money from the definition of an illegal 'bet' and exempt licensees from gambling-advertisement and information-sharing restrictions.

1. 2025-02-20Senate Read and Referred (Senate)
2. 2025-02-19Senate Hopper (Senate)

• Billy Hickman (R, SD-004)Primary sponsor

• sports betting
• Georgia Lottery
• gambling regulation
• state taxation
• problem gambling