Iowa Code
Chapter 99D - PARI-MUTUEL WAGERING
Section 99D.12 - Breakage.

99D.12 Breakage.
A licensee shall deduct the breakage from the pari-mutuel pool which shall be distributed to the breeders of Iowa-foaled horses and Iowa-whelped dogs in the manner described in section 99D.22. The remainder of the breakage shall be distributed as follows:
1. In horse races the breakage shall be retained by the licensee to supplement purses for races restricted to Iowa-foaled horses or to supplement purses won by Iowa-foaled horses by finishing first, second, third, or fourth in any other race. The purse supplements will be paid in proportion to the purse structure of the race. Two percent shall be deposited by the commission into a special fund to be known as the horse racing promotion fund. The commission each year shall approve a nonprofit organization to use moneys in the fund for research, education, and marketing of horse racing in the state, including public relations, and other promotional techniques. The nonprofit organization shall not engage in political activity. It shall be a condition of the allocation of funds that any organization receiving funds shall not expend the funds on political activity or on any attempt to influence legislation.
2. In dog races the breakage shall be distributed as follows:
a. Seventy-three percent shall be retained by the licensee to supplement purses for races won by Iowa-whelped dogs as provided in section 99D.22.
b. Twenty-five percent shall be retained by the licensee and shall be put into a stake race for Iowa-whelped dogs. An amount equal to twelve percent of the winner’s share shall be set aside and distributed to the breeder of the winning greyhound in accordance with section 99D.22 and the remainder shall be apportioned as purse moneys for the stake race. All dogs racing in the stake race must have run in at least twelve races during the current racing season at the track sponsoring the stake race to qualify to participate.
c. Two percent shall be deposited by the commission into a special fund to be known as the dog racing promotion fund. The commission each year shall approve a nonprofit organization to use moneys in the fund for research, education, and marketing of dog racing in the state, including public relations, and other promotional techniques. The nonprofit organization shall not engage in political activity. It shall be a condition of the allocation of funds that any organization receiving funds shall not expend the funds on political activity or on any attempt to influence legislation.
83 Acts, ch 187, §12; 84 Acts, ch 1266, §14; 88 Acts, ch 1137, §2; 89 Acts, ch 216, §2, 3; 91 Acts, ch 166, §4; 92 Acts, ch 1203, §6
Referred to in §99D.9, 99D.9A, 99D.9B, 99D.10, 99D.11, 99D.22

Structure Iowa Code

Iowa Code

Title III - PUBLIC SERVICES AND REGULATION

Chapter 99D - PARI-MUTUEL WAGERING

Section 99D.1 - Short title.

Section 99D.2 - Definitions.

Section 99D.3 - Scope of provisions.

Section 99D.4 - Pari-mutuel wagering legalized.

Section 99D.5 - Creation of state racing and gaming commission.

Section 99D.6 - Headquarters, meetings, and election of chairperson — administrator — employees.

Section 99D.7 - Powers.

Section 99D.8 - Horse or dog racing licenses — applications.

Section 99D.8A - Requirements of applicant — penalty — consent to search.

Section 99D.9 - Licenses — terms and conditions — revocation.

Section 99D.9A - Dog racetrack licensure — discontinuance of live racing requirement — fees.

Section 99D.9B - Iowa greyhound pari-mutuel racing fund.

Section 99D.9C - Alternative dog racetrack and simulcasting licensure — live racing — lease agreement with gambling games licensee.

Section 99D.10 - Bond of licensee.

Section 99D.11 - Pari-mutuel wagering — advance deposit wagering — televising races — age restrictions.

Section 99D.12 - Breakage.

Section 99D.13 - Unclaimed winnings — appropriation.

Section 99D.14 - Race meetings — tax — fees — tax exemption.

Section 99D.15 - Pari-mutuel wagering taxes — rate — credit.

Section 99D.16 - Withholding tax on winnings.

Section 99D.17 - Use of funds.

Section 99D.19 - Licensees — records, reports, supervision — confidentiality.

Section 99D.20 - Audit of licensee operations.

Section 99D.21 - Annual report of commission.

Section 99D.22 - Native horses or dogs.

Section 99D.23 - Commission veterinarian and chemist.

Section 99D.24 - Prohibited activities — penalty.

Section 99D.25 - Drugging or numbing — exception — tests — reports — penalties.

Section 99D.25A - Administration of furosemide or phenylbutazone.

Section 99D.26 - Forfeiture of property.

Section 99D.27 - Racing dog adoption program.

Section 99D.28 - Setoff.