AR Constitution Amendment 100
Constitution Amendment 100 serves as the foundation of Arkansas' modern casino gambling laws, establishing the constitutional authority for commercial casino gaming in the state. Approved by voters on November 6, 2018, the amendment created the legal framework governing casino operations, designated the Arkansas Racing Commission as the primary regulatory authority, and originally authorized the issuance of four casino licenses across designated counties.
Since its adoption, Amendment 100 has transformed Arkansas' gambling landscape by introducing regulated commercial casinos, creating a comprehensive licensing and oversight system, and generating new tax revenue for state and local governments. Below, we examine the amendment's key provisions, explain how it reshaped gambling laws in Arkansas, and explore its lasting impact on casino gaming throughout the state.
What Amendment 100 Authorized
The amendment authorized full-scale casino gaming at four specific locations:
- Oaklawn Racing Casino Resort (Garland County)
- Southland Casino Hotel (Crittenden County)
- Saracen Casino Resort (Jefferson County)
- A fourth casino in Pope County (later removed by a 2024 constitutional amendment)
To learn more about the gaming options found at each of the above mentioned locations see our guide on local casino gambling here: https://onlinearkansascasinos.com/brick-mortar/
Casino Games Allowed
Amendment 100 defines casino gaming broadly, allowing licensed operators to offer the following games:
- Slot machines
- Blackjack
- Roulette
- Craps
- Baccarat
- Poker
- Other approved table games
- Sports wagering (implemented after the U.S. Supreme Court struck down PASPA in 2018 and authorized under Arkansas regulations)
Although Arkansas has not authorized state-regulated online casinos, many residents choose to play at internationally licensed gaming sites that accept U.S. players. These sites offer a broad selection of online casino games, including slots, blackjack, roulette, baccarat, live dealer games, video poker, and progressive jackpots.
Casino Regulation
The amendment designates the Arkansas Racing Commission (ARC) as the state's primary gaming regulator, giving it broad authority to oversee casino gaming throughout Arkansas.
The Commission is responsible for issuing casino licenses, adopting and enforcing gaming regulations, licensing casino employees and vendors, and conducting investigations and financial audits to ensure compliance with state law. It also monitors casino operations, enforces gaming laws and regulatory standards, and works to maintain the integrity, fairness, and security of the state's casino industry.
Tax Revenue
Under Amendment 100, casino gaming revenue is taxed at 13% on the first $150 million in annual net casino gaming receipts and 20% on any receipts exceeding $150 million. The tax revenue collected is distributed according to the percentages established in the amendment as follows:
| Recipient | Share of Casino Gaming Tax Revenue |
| Arkansas General Revenue Fund | 55% |
| Arkansas Racing Commission Purse and Awards Fund | 17.5% |
| Host City or Town* | 19.5% |
| Host County | 8% |
*If a casino is located outside the limits of a city or town, the 19.5% normally allocated to the municipality is instead distributed to the host county.
In addition to these distributions, Amendment 100 also requires casino licensees to pay the same income, property, employment, and most other applicable state and local taxes as other for-profit businesses, while exempting casino gaming receipts from state sales and gross receipts taxes.
Minimum Gambling Age
Under Arkansas Constitution Amendment 100, individuals must be at least 21 years old to participate in casino gaming at licensed commercial casinos within the state. The minimum age applies to all forms of casino gambling authorized under the amendment, including slot machines, table games, and sports wagering offered at Arkansas casinos.
Casino operators are required to verify patrons' ages and may deny entry or gaming privileges to anyone who cannot provide valid identification, helping ensure compliance with state law and responsible gaming standards.
This law only applies to local casino options and does not set a minimum age for players who choose to gamble over the web with online Arkansas casinos operating from offshore. Offshore casinos typically accept players over the age of 18, however, players are often required to follow local age restrictions.
2024 Changes to Amendment 100
Although Amendment 100 originally required four casino licenses, Arkansas voters approved Issue 2 in November 2024, which amended Amendment 100 by:
- Reducing the number of required casino licenses from four to three
- Eliminating the authorized casino license for Pope County
- Revoking any Pope County casino license that had been issued
- Requiring future casino expansions outside the existing three casino counties to receive countywide voter approval before a license may be issued
Does Amendment 100 Affect Arkansas’s Tribal Casinos?
Yes, but indirectly. Amendment 100 does not establish a separate system for tribal gambling in Arkansas under the federal Indian Gaming Regulatory Act (IGRA). Instead, it authorizes commercial casino gaming in Arkansas and requires every casino, regardless of ownership, to operate under a casino license issued by the Arkansas Racing Commission.
The most notable example is Saracen Casino Resort, which is owned by the Quapaw Nation. Although the casino is tribally owned, it operates under a commercial casino license authorized by Amendment 100, rather than as an IGRA-regulated tribal casino. As a result, Saracen is subject to the same licensing requirements, tax structure, and regulatory oversight established by Amendment 100 and enforced by the Arkansas Racing Commission as the state's other licensed casinos.
In short, Amendment 100 did not create tribal gaming rights in Arkansas. Instead, it allows a tribal entity to participate in the state's commercial casino industry by obtaining and operating under a state-issued casino license.
Why Amendment 100 Matters
Amendment 100 fundamentally reshaped Arkansas gambling law. Prior to its passage, Oaklawn and Southland primarily operated under pari-mutuel wagering laws with limited electronic gaming. The amendment authorized full commercial casinos, established constitutional protections for casino gaming, and created the modern regulatory system that governs Arkansas's casino industry today.