United States — Iowa Statutes

23,951 statutes · page 1,193 of 1,198

• United States — Iowa

  Iowa Code § 99B.61 - Bona fide contests

  1 provisions

  Some contests may be run without a license if listed conditions are met.

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• United States — Iowa

  Iowa Code § 99B.62 - Game nights — licensing exceptions

  1 provisions

  This provision allows certain game nights to be held without a license if stated conditions are met, and it exempts some gambling devices used in those game nights from a separate section.

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• United States — Iowa

  Iowa Code § 99B.7 - Division of criminal investigation

  1 provisions

  The criminal investigation division may investigate licensee compliance, and it and the department of inspections, appeals, and licensing must cooperate on investigations.

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• United States — Iowa

  Iowa Code § 99B.8 - Tax on prizes

  1 provisions

  People running certain games or raffles must withhold state income tax from cash prizes and remit the withheld amount to the department of revenue.

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• United States — Iowa

  Iowa Code § 99B.9 - Reserved

  1 provisions

  Sections 99B.9A and 99B.10 are repealed.

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• United States — Iowa

  Iowa Code § 99D.1 - Short title

  1 provisions

  This chapter is known as the Iowa Pari-mutuel Wagering Act and may be cited by that name.

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• United States — Iowa

  Iowa Code § 99D.10 - Bond of licensee

  1 provisions

  A licensed licensee must post a bond to the state before the license is issued, and the commission sets the amount and approves the sureties.

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• United States — Iowa

  Iowa Code § 99D.11 - Pari-mutuel wagering — advance deposit wagering — televising races — age restrictions

  1 provisions

  This provision limits wagering to specified methods, regulates telecasting and advance deposit wagering, requires certificates and deductions, and bars pari-mutuel wagers by people under 21.

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• United States — Iowa

  Iowa Code § 99D.12 - Breakage

  1 provisions

  A licensee must deduct breakage from the pari-mutuel pool and the commission must place set percentages into horse and dog racing promotion funds; approved nonprofits may use those funds only for racing promotion and not for political activity.

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• United States — Iowa

  Iowa Code § 99D.13 - Unclaimed winnings — appropriation

  1 provisions

  Unclaimed winnings are forfeited after 60 days and then distributed to the state, the commission, and certain racetrack-related purposes.

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• United States — Iowa

  Iowa Code § 99D.14 - Race meetings — tax — fees — tax exemption

  1 provisions

  Licensees must pay specified taxes and fees, and local taxing authorities may tax certain racetrack property if they adopt a resolution.

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• United States — Iowa

  Iowa Code § 99D.15 - Pari-mutuel wagering taxes — rate — credit

  1 provisions

  This provision sets pari-mutuel wagering tax rates, payment deadlines, distributions, and a tax credit for certain licensees.

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• United States — Iowa

  Iowa Code § 99D.16 - Withholding tax on winnings

  1 provisions

  Winnings covered by section 99D.11 are treated as Iowa earned income, and any amount withheld for state tax must be remitted to the department of revenue for the winner.

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• United States — Iowa

  Iowa Code § 99D.17 - Use of moneys

  1 provisions

  The commission must follow chapter 8 budget rules and chapter 11 auditing rules. Money received under sections 99D.14 and 99D.15 is deposited under section 8.57(3), unless another law or section 99D.15 says otherwise, and it must be used first as appropriated by the general assembly.

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• United States — Iowa

  Iowa Code § 99D.19 - Licensees — records, reports, supervision — confidentiality

  1 provisions

  A licensee must keep books and records showing daily admissions and money wagered, and must provide reports and information the commission requires.

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• United States — Iowa

  Iowa Code § 99D.2 - Definitions

  1 provisions

  This provision defines key terms used in the chapter.

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• United States — Iowa

  Iowa Code § 99D.20 - Audit of licensee operations

  1 provisions

  Licensees must send the commission two audits on a yearly schedule: one after each calendar year and one after the licensee’s fiscal year.

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• United States — Iowa

  Iowa Code § 99D.21 - Annual report of commission

  1 provisions

  The commission must make an annual report to the governor.

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• United States — Iowa

  Iowa Code § 99D.22 - Native horses or dogs

  1 provisions

  This section requires race days to include at least one Iowa-foaled horse or Iowa-whelped dog race, sets related registration and fee rules, and creates funding and breeding-industry payment requirements.

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• United States — Iowa

  Iowa Code § 99D.23 - Commission veterinarian and chemist

  1 provisions

  The commission must hire or contract for chemists and veterinarians, adopt rules for positive drug reports, keep test samples, and ensure a commission veterinarian is present at every race meeting.

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