Iowa Code
Chapter 99D - PARI-MUTUEL WAGERING
Section 99D.19 - Licensees — records, reports, supervision — confidentiality.

99D.19 Licensees — records, reports, supervision — confidentiality.
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 the commission may require with respect to its activities. The commission may designate a representative to attend a licensed race meeting, who shall have full access to all places within the enclosure of the meeting and who shall supervise and check the admissions. The compensation of the representative shall be fixed by the commission but shall be paid by the licensee.
3. The records of the commission shall be governed by the provisions of chapter 22, provided that, in addition to records that may be kept confidential pursuant to section 22.7, the following records provided by a licensee to the commission shall be kept confidential, unless otherwise ordered by a court, by the lawful custodian of the records, or by another person duly authorized to release such information:
a. Promotional play receipts records.
b. Patron and customer records.
c. Surveillance records.
d. Security reports and network audits.
e. Internal control and compliance records.
f. Employee records.
g. Marketing expenses.
h. Supplemental schedules to the certified audit, except for those books and records as described in subsection 1 of this section, that are obtained by the commission in connection with the annual audit under section 99D.20.
i. Any information specifically requested for inspection by the commission or a representative of the commission.
83 Acts, ch 187, §19; 2004 Acts, ch 1136, §17; 2017 Acts, ch 22, §1
Referred to in §99D.9, 99D.10

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.