Fees

Excursion Boat and Pari-Mutuel Licensees: Identify occupations within the racetrack and excursion gambling boat operations which require licensing, and to adopt standards for licensing the occupations including establishing fees for the occupational licenses and licenses for qualified sponsoring organizations. The fee shall be paid to the commission and deposited in a special account of the general fund of the state.

Excursion Boat Licensees: The annual license fee to operate gambling games at a pari-mutuel racetrack shall be one thousand dollars.

Excursion Boat Licensees: The annual license fee to operate an excursion gambling boat shall be based on the passenger carrying capacity including crew, for which the excursion gambling boat is registered. The annual fee shall be five dollars per person capacity.

A licensee shall pay to the Commission a regulatory fee.

Pari-Mutuel licensees: shall use the amount appropriated to the Commission plus the cost of salaries for no more than two special agents for each racetrack that has not been issued a table games license under chapter 99F or no more than three special agents for each racetrack that has been issued a table games license under chapter 99F, plus any direct and indirect support costs for the agents, for the Division of Criminal Investigation's racetrack activities, as the basis for determining the amount of revenue to be raised from the regulatory fee.

Excursion Boat Licensees: shall use the amount appropriated to the Commission plus the cost of salaries for no more than three special agents plus any direct and indirect support costs for the agents and officers, for the Division of Criminal Investigation's enforcement activities.

Excursion Boat Licensees: A person awarded a new license to conduct gambling games pursuant to section 99F.7 on or after January 1, 2004, shall pay the applicable initial license fee to the commission. A person awarded a new license shall pay one-fifth of the applicable initial license fee immediately upon the granting of the license, one-fifth of the applicable initial license fee within one year of the granting of the license, one-fifth of the applicable initial license fee within two years of the granting of the license, one-fifth of the applicable initial license fee within three years of the granting of the license, and the remaining one-fifth of the applicable initial license fee within four years of the granting of the license. However, the license fee provided for in this subsection shall not apply when a licensed facility is sold and a new license is issued to the purchaser. Fees paid pursuant to this subsection are not refundable to the licensee. The applicable initial license fee shall be five million dollars if the population of the county where the licensee shall conduct gambling games is fifteen thousand or less based upon the most recent federal decennial census, shall be ten million dollars if the population of the county where the licensee shall conduct gambling games is more than fifteen thousand and less than one hundred thousand based upon the most recent federal decennial census, and shall be twenty million dollars if the population of the county where the licensee shall conduct gambling games is one hundred thousand or more based upon the most recent federal decennial census.

Excursion Boat Licensees: A tax is imposed on the adjusted gross receipts received each fiscal year from gambling games authorized under this chapter at the rate of five percent on the first one million dollars of adjusted gross receipts, at the rate of ten percent on the next two million dollars of adjusted gross receipts.
The tax rate imposed each fiscal year on any amount of adjusted gross receipt over three million dollars shall be as follows:

1. If the licensee is an excursion gambling boat, twenty-two percent.
2. If the licensee is a racetrack enclosure conducting gambling games and another licensee that is an excursion gambling boat is located in the same county, then the following rate, as applicable:
   1. If the license of the racetrack enclosure has not been issued a table games license during the fiscal year or if the adjusted gross receipts from gambling games of the licensee in the prior fiscal year were less than one hundred million dollars, twenty-two percent.
   2. If the licensee of the racetrack enclosure has been issued a table games license during the fiscal year or prior fiscal year and the adjusted gross receipts from gambling games of the licensee in the prior fiscal year were one hundred million dollars or more, twenty-two percent on adjusted gross receipts received prior to the operational date and twenty-four percent on adjusted gross receipts received on or after the operational date.  For purposes of this subparagraph, the operational date is the date the Commission determines table games became operational at the racetrack enclosure.
3. If the licensee is a racetrack enclosure conducting gambling games and no licensee that is an excursion gambling boat is located in the same county, twenty-four percent.

The wagering tax shall be distributed as follows:

1. One-half of one percent of the adjusted gross receipts shall be remitted to the treasurer of the city in which the dock is located.
2. One-half of one percent of the adjusted gross receipts shall be remitted to the treasurer of the county in which the dock is located.
3. Eight-tenths of one percent of the adjusted gross receipts shall be deposited in the county endowment fund created in section 15E.311.
4. Two-tenths of one percent of the adjusted gross receipts shall be deposited in a state miscellaneous fund created in section 15E.305.

The remaining amount of the adjusted gross receipts tax shall be credited to the general fund of the state.

Excursion Boat Licensees: A manufacturer or distributor of gambling games or implements of gambling shall annually apply for a license upon a form prescribed by the commission before the first day of April in each year and shall submit the appropriate license fee. The license fee for a distributor is one thousand dollars, and the license fee for a manufacturer is two hundred fifty dollars. The license fees shall be credited to the special account.

Pari-Mutuel licensees: A sum equal to twelve percent of the purse won by an Iowa-foaled horse or Iowa-whelped dog shall be used to promote the horse and dog breeding industries.  The twelve percent shall be withheld by the licensee from the breakage and shall be paid at the end of the race meeting to the state department of agriculture and land stewardship which in turn shall deposit it in a special fund to be known as the Iowa horse and dog breeders fund. The department shall pay the amount deposited in the fund that is withheld from the purse won by an Iowa-foaled horse to the breeder of the winning Iowa-foaled horse by December 31 of each calendar year.  The department shall pay the amount deposited in the fund that is withheld from the purse won by an Iowa-whelped dog to the breeder of the winning Iowa-whelped dog by March 31 of the each calendar year. 

If breakage remains from horse racetracks, it shall be retained by the licensee to supplement purses for races restricted to Iowa-foaled horses or supplement purses won by Iowa-foaled horses.  2% of this remainder 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.

Pari-Mutuel licensees: Unclaimed winnings shall be used by the Department of Agriculture and Land Stewardship to administer section 99D.22. The remainder shall be paid over to the Commission to pay all or part of the cost of drug testing at the tracks.

Any remainder paid over to the Commission, less the cost of drug testing, is from unclaimed winnings from licensed dog tracks, the commission shall remit annually five thousand dollars, or an equal portion of that amount, to each licensed dog track to carryout the racing dog adoption program.

To the extent the remainder paid over to the Commission, less the cost of drug testing, is from unclaimed winnings from tracks licensed for dog or horse races, the Commission, on an annual basis, shall remit one-third of the amount to the treasurer of the city in which the racetrack is located, one-third of the amount to the treasurer of the county in which the racetrack is located, and one-third of the amount to the racetrack from which it was forfeited.

Unclaimed winnings shall be turned over to the state 60 days following the close of the season or meet.

Pari-Mutuel licensees: The licensee shall also pay to the Commission a licensee fee of two hundred dollars for each racing day of each horse-race or dog-race meeting for which a license has been issued.

Pari-Mutuel licensees: A tax of six percent is imposed on the gross sum wagered by the pari-mutuel method at each horse race meeting and shall be paid to the Commission within ten days after the close of each horse race meeting. However, the tax credit is equal to six percent of the gross sum wagered in a year when the gross sum wagered is less than ninety million dollars.

A tax of six percent is imposed on the gross sum wagered by the pari-mutuel method at each track licensed for dog races and shall be paid to the Commission within ten days after the close of each track's racing season.

• Six percent, if the gross sum wagered in the racing season is fifty-five million dollars or more.
• Five percent, if the gross sum wagered in the racing season is thirty million dollars or more but less than fifty-five million dollars.
• Four percent, if the gross sum wagered in the racing season is less than thirty million dollars.

This tax shall be distributed as follows: one-half of one percent of the gross sum wagered shall be remitted to the treasurer of the city in which the racetrack is located, one-half of one percent of the gross sum wagered shall be remitted to the treasurer of the county in which the racetrack is located, one-half of one percent of the gross sum wagered shall be deposited into the gambling treatment fund created in section 135.150, and the remaining shall be deposited in the general fund.

A tax of two percent is imposed on the gross sum wagered by the pari-mutuel method on horse races and dog races which are simultaneously telecast and shall be distributed as follows:  one-half of one percent of the gross sum wagered shall be remitted to the treasurer of the city in which the racetrack is located, one-half of one percent of the gross sum wagered shall be remitted to the treasurer of the county in which the racetrack is located and one percent shall be deposited in the general fund.