Iowa Code
Chapter 99D - PARI-MUTUEL WAGERING
Section 99D.2 - Definitions.

99D.2 Definitions.
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 wagering would be permitted under this chapter.
2. “Breakage” means the odd cents by which the amount payable on each dollar wagered in a pari-mutuel pool exceeds a multiple of ten cents.
3. “Claimant agency” means a public agency as defined in section 8A.504, subsection 1, or the state court administrator as defined in section 602.1101.
4. “Commission” means the state racing and gaming commission created under section 99D.5.
5. “Holder of occupational license” means a person licensed by the commission to perform an occupation which the commission has identified as requiring a license to engage in within the racing industry in Iowa.
6. “Licensee” means a nonprofit corporation licensed under section 99D.9.
7. “Pari-mutuel wagering” means the system of wagering described in section 99D.11.
8. “Race”, “racing”, “race meeting”, “track”, and “racetrack” refer to dog racing and horse racing, including but not limited to quarterhorse, thoroughbred, and harness racing, as approved by the commission.
9. “Racetrack enclosure” means all real property utilized for the conduct of a race meeting, including the racetrack, grandstand, concession stands, offices, barns, kennels and barn areas, employee housing facilities, parking lots, and any additional areas designated by the commission. “Racetrack enclosure” also means all real property utilized by a licensee under this chapter who is not required to conduct live racing pursuant to the requirements of section 99D.9A, on which pari-mutuel wagering on simultaneously telecast horse or dog races may be conducted and lawful gambling is authorized and licensed as provided in this chapter and chapter 99F.
10. “Wagering area” means that portion of a racetrack in which a licensee may receive wagers of money from a person present in a licensed racetrack enclosure on a horse or dog in a race selected by the person making the wager as designated by the commission.
83 Acts, ch 187, §2; 84 Acts, ch 1265, §1; 84 Acts, ch 1266, §3; 89 Acts, ch 67, §23; 97 Acts, ch 9, §1; 2004 Acts, ch 1136, §2, 3; 2005 Acts, ch 3, §24; 2008 Acts, ch 1172, §1; 2014 Acts, ch 1036, §15; 2014 Acts, ch 1126, §1
Referred to in §99F.1, 99F.4, 99F.9
For future amendment to subsection 3 effective upon the later of January 1, 2021, or the effective date of rules adopted by the department of revenue to implement 2020 Acts, ch 1064, see 2020 Acts, ch 1064, §4, 28; 2020 Acts, ch 1118, §73, 74

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.