Title III, PUBLIC SERVICES AND REGULATION (Ch. 80 - 122C)

1. Winnings provided in section 99D.11 not claimed by the person who placed the wager within sixty days of the close of the racing meet during which the wager was placed shall be forfeited. 2. Winnings from each racetrack forfeited under subsection 1 shall escheat to the state an…

1. A licensee under section 99D.9 shall pay the tax imposed by section 99D.15 . 2. a. (1) A licensee shall pay a regulatory fee to be charged as provided in this section . In determining the regulatory fee to be charged as provided under this section , the commission shall use th…

1. A tax of six percent is imposed on the gross sum wagered by the pari-mutuel method at each horse race meeting. The tax imposed by this subsection shall be paid by the licensee to the commission within ten days after the close of each horse race meeting and shall be distributed…

All winnings provided in section 99D.11 are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of the state tax, pursuant to section 422.16, subsection 2 , shall be remitted to the department of revenue on behalf …

Unless otherwise provided by section 99D.15 or another provision of law, moneys received pursuant to sections 99D.14 and 99D.15 shall be deposited as provided in section 8.57, subsection 3 . These moneys shall first be used to the extent appropriated by the general assembly. The …

1. A licensee shall keep its books and records so as to clearly show the following: a. The total number of admissions for each day of operation. b. The total amount of money wagered for each day of operation. 2. The licensee shall furnish to the commission reports and information…

As used in this chapter unless the context otherwise requires: 1. “Applicant” means an individual applying for an occupational license or the officers and members of the board of directors of a nonprofit corporation applying for a license to conduct a race where pari-mutuel wager…

Within ninety days after the end of each calendar year, the licensee, including a licensee issued a license subject to the requirements of section 99D.9C , shall transmit to the commission an audit of the financial transactions and condition of the licensee’s operations conducted…

The commission shall make an annual report to the governor, for the period ending December 31 of each year. Included in the report shall be an account of the commission’s actions, its financial position and results of operation under this chapter , the practical results attained …

1. a. (1) A licensee shall hold at least one race on each racing day limited to Iowa-foaled horses or Iowa-whelped dogs as defined by the department of agriculture and land stewardship using standards consistent with this section . However, if sufficient competition cannot be had…

1. The commission shall employ one or more chemists or contract with a qualified chemical laboratory to determine by chemical testing and analysis of saliva, urine, blood, hair, or other excretions or body fluids whether a substance or drug has been introduced which may affect th…

1. A person is guilty of an aggravated misdemeanor for doing any of the following: a. Holding or conducting a race or race meeting where the pari-mutuel system of wagering is used or to be used without a license issued by the commission. b. Holding or conducting a race or race me…

1. As used in this section , unless the context otherwise requires: a. “Drugging” means administering to a horse or dog any substance foreign to the natural horse or dog prior to the start of a race. However, in counties with a population of two hundred fifty thousand or more, “d…

1. As used in this section unless the context otherwise requires: a. “Bleeder” means, according to its context, any of the following: (1) A horse which, during a race or exercise, is observed by the commission veterinarian or a licensed practicing veterinarian to be shedding bloo…

1. Anything of value, including all traceable proceeds including but not limited to real and personal property, moneys, negotiable instruments, securities, and conveyances are subject to forfeiture to the state of Iowa if the item was used for any of the following: a. In exchange…

A track licensed to race dogs under this chapter shall maintain a racing dog adoption program. The track shall advertise the availability of adoptable dogs in the media, including but not limited to racing programs. The track shall compile a list of persons applying to adopt a do…

1. An Iowa race horse aftercare organization assistance fund is created in the state treasury under the control of the racing and gaming commission. 2. The fund shall consist of fines collected by the commission under this chapter and such other moneys deposited in the fund. 3. M…

1. An Iowa horse racing fund is created in the state treasury under the control of the commission. 2. The fund shall consist of tax revenue collected and deposited in the fund pursuant to subsection 6 and section 99D.15, subsection 4 , and such other moneys appropriated to, trans…

1. A licensee or a person acting on behalf of a licensee shall be provided electronic access to the names of the persons indebted to a claimant agency pursuant to the process established pursuant to section 99D.7, subsection 24 . The electronic access provided by the claimant age…

This chapter does not apply to horse-race or dog-race meetings unless the pari-mutuel system of wagering is used or intended to be used in connection with the horse-race or dog-race meetings. If the pari-mutuel system is used or intended to be used a person shall not conduct a ra…

The system of wagering on the results of horse or dog races as provided by this chapter is legal, when conducted within the racetrack enclosure at a licensed horse-race or dog-race meeting. 83 Acts, ch 187, §4

1. A state racing and gaming commission is created within the department of inspections, appeals, and licensing consisting of five members who shall be appointed by the governor subject to confirmation by the senate, and who shall serve not to exceed a three-year term at the plea…

1. The commission shall have its headquarters in the city of Des Moines and shall meet at such times and places as it finds necessary for the discharge of its duties. The commission shall elect in July of each year one of its members as chairperson for the succeeding year. 2. The…

The commission shall have full jurisdiction over and shall supervise all race meetings governed by this chapter . The commission shall have the following powers and shall adopt rules pursuant to chapter 17A to implement this chapter : 1. To investigate applicants and determine th…

1. A qualifying organization, as defined in section 513(d)(2)(C) of the Internal Revenue Code , as defined in section 422.3 , exempt from federal income taxation under sections 501(c)(3) , 501(c)(4) , or 501(c)(5) of the Internal Revenue Code or a nonprofit corporation organized …

1. A person shall not be issued a license to conduct races under this chapter or an occupational license unless the person has completed and signed an application on the form prescribed and published by the commission. The application shall state the full name, social security nu…

1. If the commission is satisfied that its rules and sections 99D.8 through 99D.25 applicable to licensees have been or will be complied with, it may issue a license for a period of not more than three years. The commission may decide which types of racing it will permit. The com…

1. Upon written notification to the commission by September 1, 2014, and agreement to comply with the requirements of this section , a licensee authorized to conduct pari-mutuel wagering at a dog racetrack and to conduct gambling games pursuant to section 99F.6 as of January 1, 2…

1. An Iowa greyhound pari-mutuel racing fund is created in the state treasury under the control of the racing and gaming commission. 2. The fund shall consist of all of the following: a. Moneys in the dog racing promotion fund created in section 99D.12 that were deposited in the …

1. a. The Iowa greyhound association may submit an application to the commission for a license under this chapter to conduct pari-mutuel wagering on live dog races or simultaneously telecast horse or dog races, subject to the requirements of this section . Unless inconsistent wit…

1. An entity that has entered into an agreement with the Iowa horsemen’s benevolent and protective association for source market fees related to simultaneously telecast horse or dog races may submit an application to the commission for a license under this chapter to conduct pari…