SF 2295

Senate
File
2295
-
Introduced
SENATE
FILE
2295
BY
COMMITTEE
ON
STATE
GOVERNMENT
(SUCCESSOR
TO
SSB
3002)
A
BILL
FOR
An
Act
relating
to
licenses
to
conduct
pari-mutuel
wagering
on
1
dog
races,
and
including
effective
date
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5651SV
(2)
91
ss/ns
S.F.
2295
Section
1.
Section
99D.2,
subsections
8,
9,
and
10,
Code
1
2026,
are
amended
to
read
as
follows:
2
8.
“Race”
,
“racing”
,
“race
meeting”
,
“track”
,
and
“racetrack”
3
refer
to
dog
racing
and
horse
racing,
including
but
not
limited
4
to
quarterhorse,
thoroughbred,
and
harness
racing,
as
approved
5
by
the
commission.
6
9.
“Racetrack
enclosure”
means
all
real
property
utilized
7
for
the
conduct
of
a
race
meeting,
including
the
racetrack,
8
grandstand,
concession
stands,
offices,
barns,
kennels
and
9
barn
areas,
employee
housing
facilities,
parking
lots,
and
10
any
additional
areas
designated
by
the
commission.
“Racetrack
11
enclosure”
also
means
all
real
property
utilized
by
a
licensee
12
under
this
chapter
who
is
not
required
to
conduct
live
racing
13
pursuant
to
the
requirements
of
section
99D.9A
,
on
which
14
pari-mutuel
wagering
on
simultaneously
telecast
horse
or
dog
15
races
may
be
conducted
and
lawful
gambling
is
authorized
and
16
licensed
as
provided
in
this
chapter
and
chapter
99F
.
17
10.
“Wagering
area”
means
that
portion
of
a
racetrack
in
18
which
a
licensee
may
receive
wagers
of
money
from
a
person
19
present
in
a
licensed
racetrack
enclosure
on
a
horse
or
dog
in
20
a
race
selected
by
the
person
making
the
wager
as
designated
21
by
the
commission.
22
Sec.
2.
Section
99D.3,
Code
2026,
is
amended
to
read
as
23
follows:
24
99D.3
Scope
of
provisions.
25
This
chapter
does
not
apply
to
horse-race
or
dog-race
26
meetings
unless
the
pari-mutuel
system
of
wagering
is
used
27
or
intended
to
be
used
in
connection
with
the
horse-race
or
28
dog-race
meetings.
If
the
pari-mutuel
system
is
used
or
29
intended
to
be
used
,
a
person
shall
not
conduct
a
race
meeting
30
without
a
license
as
provided
by
section
99D.9
.
31
Sec.
3.
Section
99D.4,
Code
2026,
is
amended
to
read
as
32
follows:
33
99D.4
Pari-mutuel
wagering
legalized.
34
The
system
of
wagering
on
the
results
of
horse
or
dog
races
35
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as
provided
by
this
chapter
is
legal
,
when
conducted
within
1
the
racetrack
enclosure
at
a
licensed
horse-race
or
dog-race
2
meeting.
3
Sec.
4.
Section
99D.5,
subsection
5,
paragraph
a,
4
subparagraph
(2),
Code
2026,
is
amended
to
read
as
follows:
5
(2)
Participate
directly
or
indirectly
as
an
owner,
6
owner-trainer,
trainer
of
a
horse
or
dog
,
or
jockey
of
a
horse
7
in
a
race
meeting
conducted
in
this
state.
8
Sec.
5.
Section
99D.6,
subsection
3,
Code
2026,
is
amended
9
to
read
as
follows:
10
3.
The
administrator
may
hire
other
assistants
and
11
employees
as
necessary
to
carry
out
the
commission’s
duties.
12
Employees
in
the
positions
of
equine
veterinarian
,
canine
13
veterinarian,
and
equine
steward
shall
be
exempt
from
the
merit
14
system
provisions
of
chapter
8A,
subchapter
IV
,
and
shall
not
15
be
covered
by
a
collective
bargaining
agreement.
Some
or
all
16
of
the
information
required
of
applicants
in
section
99D.8A,
17
subsections
1
and
2
,
may
also
be
required
of
employees
of
the
18
commission
if
the
commission
deems
it
necessary.
19
Sec.
6.
Section
99D.7,
subsection
21,
Code
2026,
is
amended
20
to
read
as
follows:
21
21.
Notwithstanding
any
contrary
provision
in
this
chapter
,
22
to
provide
for
interstate
combined
wagering
pools
related
to
23
simulcasting
horse
or
dog
races
and
all
related
interstate
24
pari-mutuel
wagering
activities.
25
Sec.
7.
Section
99D.8,
subsection
1,
Code
2026,
is
amended
26
to
read
as
follows:
27
1.
A
qualifying
organization,
as
defined
in
section
28
513(d)(2)(C)
of
the
Internal
Revenue
Code,
as
defined
in
29
section
422.3
,
exempt
from
federal
income
taxation
under
30
sections
501(c)(3),
501(c)(4),
or
501(c)(5)
of
the
Internal
31
Revenue
Code
,
or
a
nonprofit
corporation
organized
under
the
32
laws
of
this
state,
whether
or
not
it
is
exempt
from
federal
33
income
taxation,
which
is
organized
to
distribute
funds
for
34
educational,
civic,
public,
charitable,
patriotic,
or
religious
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uses,
as
defined
in
section
99B.1
,
or
which
regularly
conducts
1
an
agricultural
and
educational
fair
or
exposition
for
the
2
promotion
of
the
horse
,
dog,
or
other
livestock
breeding
3
industries
of
the
state,
or
an
agency,
instrumentality,
or
4
political
subdivision
of
the
state,
may
apply
to
the
commission
5
for
a
license
to
conduct
horse
or
dog
racing.
The
application
6
shall
be
filed
with
the
administrator
of
the
commission
at
7
least
sixty
days
before
the
first
day
of
the
horse
race
or
dog
8
race
meeting
which
the
organization
proposes
to
conduct,
shall
9
specify
the
day
or
days
when
and
the
exact
location
where
it
10
proposes
to
conduct
racing,
and
shall
be
in
a
form
and
contain
11
information
as
the
commission
prescribes.
12
Sec.
8.
Section
99D.9,
subsection
1,
Code
2026,
is
amended
13
to
read
as
follows:
14
1.
If
the
commission
is
satisfied
that
its
rules
and
15
sections
99D.8
through
99D.25
applicable
to
licensees
have
been
16
or
will
be
complied
with,
it
may
issue
a
license
for
a
period
17
of
not
more
than
three
years.
The
commission
may
decide
which
18
types
of
racing
it
will
permit.
The
commission
may
permit
19
dog
racing,
horse
racing
of
various
types
,
or
both
dog
and
20
horse
racing
.
However,
only
quarter
horse
and
thoroughbred
21
racing
shall
be
allowed
to
be
conducted
at
the
horse
racetrack
22
located
in
Polk
county.
The
commission
shall
decide
the
23
number,
location,
and
type
of
all
racetracks
licensed
under
24
this
chapter
.
The
license
shall
set
forth
the
name
of
the
25
licensee,
the
type
of
license
granted,
the
place
where
the
26
race
meeting
is
to
be
held,
and
the
time
and
number
of
days
27
during
which
racing
may
be
conducted
by
the
licensee.
The
28
commission
shall
not
approve
a
license
application
if
any
29
part
of
the
racetrack
is
to
be
constructed
on
prime
farmland
30
outside
the
city
limits
of
an
incorporated
city.
As
used
in
31
this
subsection
,
“prime
farmland”
means
as
defined
by
the
United
32
States
department
of
agriculture
in
7
C.F.R.
§657.5(a)
.
A
33
license
is
not
transferable
or
assignable.
The
commission
may
34
revoke
any
license
issued
for
good
cause
upon
reasonable
notice
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and
hearing.
The
commission
shall
conduct
a
neighborhood
1
impact
study
to
determine
the
impact
of
granting
a
license
on
2
the
quality
of
life
in
neighborhoods
adjacent
to
the
proposed
3
racetrack
facility.
The
applicant
for
the
license
shall
4
reimburse
the
commission
for
the
costs
incurred
in
making
the
5
study.
A
copy
of
the
study
shall
be
retained
on
file
with
the
6
commission
and
shall
be
a
public
record.
The
study
shall
be
7
completed
before
the
commission
may
issue
a
license
for
the
8
proposed
facility.
9
Sec.
9.
Section
99D.9A,
subsection
1,
Code
2026,
is
amended
10
to
read
as
follows:
11
1.
Upon
written
notification
to
the
commission
by
September
12
1,
2014,
and
agreement
to
comply
with
the
requirements
of
this
13
section
,
a
licensee
authorized
to
conduct
pari-mutuel
wagering
14
at
a
dog
racetrack
and
to
conduct
gambling
games
pursuant
to
15
section
99F.6
as
of
January
1,
2014,
may,
as
of
the
live
racing
16
cessation
date,
continue
to
maintain
a
license
as
provided
17
in
this
section
for
purposes
of
conducting
gambling
games
18
and
pari-mutuel
wagering
on
simultaneously
telecast
horse
or
19
dog
races
without
the
requirement
of
scheduling
performances
20
of
live
races
at
the
dog
racetrack.
For
purposes
of
this
21
section
,
the
“live
racing
cessation
date”
is
October
31,
2014,
22
for
the
licensee
of
the
pari-mutuel
dog
racetrack
located
in
23
Dubuque
county,
and
December
31,
2015,
for
the
licensee
of
the
24
pari-mutuel
dog
racetrack
located
in
Pottawattamie
county.
25
Sec.
10.
Section
99D.9A,
subsections
2,
3,
and
4,
Code
2026,
26
are
amended
by
striking
the
subsections.
27
Sec.
11.
Section
99D.9A,
subsection
5,
paragraph
a,
28
subparagraphs
(1)
and
(3),
Code
2026,
are
amended
to
read
as
29
follows:
30
(1)
Remain
licensed
under
this
chapter
and
pursuant
31
to
section
99F.4A
as
a
pari-mutuel
dog
racetrack
licensed
32
to
conduct
gambling
games
and
pari-mutuel
wagering
on
33
simultaneously
telecast
horse
or
dog
races.
34
(3)
Comply
with
all
other
applicable
requirements
of
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this
chapter
and
chapter
99F
except
for
those
requirements
1
concerning
live
dog
racing
.
2
Sec.
12.
Section
99D.9A,
subsection
5,
paragraph
b,
Code
3
2026,
is
amended
to
read
as
follows:
4
b.
However,
nothing
in
this
chapter
shall
require
the
5
licensee
of
the
pari-mutuel
dog
racetrack
in
Pottawattamie
6
county
to
conduct
pari-mutuel
wagering
on
simultaneously
7
telecast
horse
or
dog
races
to
remain
licensed
under
this
8
chapter
or
to
conduct
gambling
games
without
the
requirement
of
9
scheduling
performances
of
live
dog
races
.
10
Sec.
13.
Section
99D.9A,
subsection
6,
Code
2026,
is
amended
11
to
read
as
follows:
12
6.
a.
Compliance
with
the
requirements
of
this
section
13
and
the
establishment
of
the
Iowa
greyhound
pari-mutuel
racing
14
fund
in
section
99D.9B
shall
constitute
a
full
satisfaction
of
15
and
discharge
from
any
and
all
liability
or
potential
liability
16
of
a
licensee
authorized
to
conduct
gambling
games
in
Dubuque
17
county
pursuant
to
section
99F.4A,
subsection
9
,
the
licensee
18
of
the
pari-mutuel
dog
racetrack
located
in
Pottawattamie
19
county
,
and
the
Iowa
greyhound
association
which
may
arise
out
20
of
either
of
the
following:
21
(1)
The
the
discontinuance
of
live
dog
racing
or
22
simulcasting.
23
(2)
Distributions
made
or
not
made
from
the
Iowa
greyhound
24
pari-mutuel
racing
fund
created
in
section
99D.9B
or
the
purse
25
escrow
fund
created
in
the
arbitration
decision
issued
in
26
December
1995
with
regard
to
the
purse
supplements
to
be
paid
27
at
the
pari-mutuel
dog
racetrack
in
Pottawattamie
county.
28
b.
Compliance
with
the
requirements
of
this
section
and
29
establishment
of
the
Iowa
greyhound
pari-mutuel
racing
fund
in
30
section
99D.9B
shall
immunize
a
licensee
authorized
to
conduct
31
gambling
games
in
Dubuque
county
pursuant
to
a
license
issued
32
pursuant
to
section
99F.4A,
subsection
9
,
the
licensee
of
the
33
pari-mutuel
dog
racetrack
located
in
Pottawattamie
county
,
34
and
the
Iowa
greyhound
association
and
their
respective
its
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officers,
directors,
employees,
board
members,
and
agents
1
against
claims
of
liability
as
described
in
paragraph
“a”
made
2
by
any
person
or
entity.
3
Sec.
14.
Section
99D.9D,
Code
2026,
is
amended
to
read
as
4
follows:
5
99D.9D
Alternative
simulcasting
licensure
——
horse
and
dog
6
races.
7
1.
An
entity
that
has
entered
into
an
agreement
with
the
8
Iowa
horsemen’s
benevolent
and
protective
association
for
9
source
market
fees
related
to
simultaneously
telecast
horse
10
or
dog
races
may
submit
an
application
to
the
commission
for
11
a
license
under
this
chapter
to
conduct
pari-mutuel
wagering
12
on
simultaneously
telecast
horse
or
dog
races,
subject
to
13
the
requirements
of
this
section
.
Unless
inconsistent
with
14
the
requirements
of
this
section
,
an
entity
submitting
an
15
application
for
a
license
under
this
section
shall
comply
with
16
all
requirements
for
submitting
an
application
for
a
license
17
under
this
chapter
.
18
2.
If
an
application
for
a
license
under
subsection
1
is
19
approved
by
the
commission
pursuant
to
the
requirements
of
20
this
section
and
section
99D.9
,
the
entity
submitting
the
21
application
shall
be
granted
a
license
under
this
section
to
22
conduct
pari-mutuel
wagering
on
simultaneously
telecast
horse
23
or
dog
races
conducted
at
a
facility
of
a
licensee
authorized
24
to
conduct
gambling
games
under
chapter
99D
or
chapter
99F
25
pursuant
to
an
agreement
with
the
licensee
of
that
facility
26
as
authorized
by
this
section
.
A
licensee
issued
a
license
27
pursuant
to
this
section
shall
comply
with
all
requirements
28
of
this
chapter
applicable
to
licensees
unless
otherwise
29
inconsistent
with
the
provisions
of
this
section
.
30
3.
A
license
issued
pursuant
to
this
section
shall
authorize
31
the
licensee
to
enter
into
an
agreement
with
any
licensee
32
authorized
to
operate
an
excursion
gambling
boat
or
gambling
33
structure
under
chapter
99F
to
conduct,
without
the
requirement
34
to
conduct
live
horse
or
dog
races
at
the
facility,
pari-mutuel
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wagering
on
simultaneously
telecast
horse
or
dog
races
at
the
1
facility
of
the
licensee
authorized
to
operate
an
excursion
2
gambling
boat
or
gambling
structure
under
chapter
99F
.
3
4.
The
commission
shall
establish
an
annual
license
fee
4
and
regulatory
fee
for
any
entity
issued
a
license
under
this
5
section
to
conduct
pari-mutuel
wagering
on
simultaneously
6
telecast
horse
or
dog
races
as
authorized
by
this
section
.
The
7
commission
shall
not
impose
any
other
fees
for
simultaneously
8
telecast
horse
or
dog
races
conducted
by
any
licensee
under
9
this
section
.
10
5.
The
commission
shall
require
that
an
annual
audit
11
be
conducted
and
submitted
to
the
commission,
in
a
manner
12
determined
by
the
commission,
concerning
the
operation
of
the
13
simultaneously
telecast
horse
or
dog
races
by
any
licensee
14
under
this
section
.
15
Sec.
15.
Section
99D.10,
Code
2026,
is
amended
to
read
as
16
follows:
17
99D.10
Bond
of
licensee.
18
A
licensee
licensed
under
section
99D.9
,
including
a
19
licensee
issued
a
license
subject
to
the
requirements
of
20
section
99D.9C
,
shall
post
a
bond
to
the
state
of
Iowa
before
21
the
license
is
issued
in
a
sum
as
the
commission
shall
fix,
22
with
sureties
to
be
approved
by
the
commission.
The
bond
shall
23
be
used
to
guarantee
that
the
licensee
faithfully
makes
the
24
payments,
keeps
its
books
and
records
and
makes
reports,
and
25
conducts
its
racing
in
conformity
with
sections
99D.6
through
26
99D.23
and
the
rules
adopted
by
the
commission.
The
bond
27
shall
not
be
canceled
by
a
surety
on
less
than
thirty
days’
28
notice
in
writing
to
the
commission.
If
a
bond
is
canceled
29
and
the
licensee
fails
to
file
a
new
bond
with
the
commission
30
in
the
required
amount
on
or
before
the
effective
date
of
31
cancellation,
the
licensee’s
license
shall
be
revoked.
The
32
total
and
aggregate
liability
of
the
surety
on
the
bond
is
33
limited
to
the
amount
specified
in
the
bond.
34
Sec.
16.
Section
99D.11,
subsections
3,
4,
and
5,
Code
2026,
35
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2295
are
amended
to
read
as
follows:
1
3.
The
licensee
may
receive
wagers
of
money
only
from
a
2
person
present
in
a
licensed
racetrack
enclosure
on
a
horse
3
or
dog
in
the
race
selected
by
the
person
making
the
wager
4
to
finish
first
in
the
race
or
from
a
person
engaging
in
5
advance
deposit
wagering
as
defined
in
this
section
.
The
6
person
wagering
shall
acquire
an
interest
in
the
total
money
7
wagered
on
all
horses
or
dogs
in
the
race
as
first
winners
in
8
proportion
to
the
amount
of
money
wagered
by
the
person.
9
4.
The
licensee
shall
issue
to
each
person
wagering
a
10
certificate
on
which
shall
be
shown
the
number
of
the
race,
11
the
amount
wagered,
and
the
number
or
name
of
the
horse
or
dog
12
selected
as
first
winner.
13
5.
As
each
race
is
run
the
licensee
shall
deduct
sixteen
14
percent
from
the
total
sum
wagered
on
all
horses
or
dogs
as
15
first
winners.
However,
the
commission
shall
authorize
at
16
the
request
of
the
licensee
a
deduction
of
a
higher
or
lower
17
percentage
of
the
total
sum
wagered
not
to
exceed
eighteen
18
percent
and
the
additional
deduction
shall
be
retained
by
the
19
licensee.
The
balance,
after
deducting
breakage,
shall
be
paid
20
to
the
holders
of
certificates
on
the
winning
horse
or
dog
in
21
the
proportion
that
the
amount
wagered
by
each
certificate
22
holder
bears
to
the
total
amount
wagered
on
all
horses
or
23
dogs
in
the
race
as
first
winners.
The
licensee
may
pay
a
24
larger
amount
if
approved
by
the
commission.
The
licensee
25
shall
likewise
receive
other
wagers
on
horses
or
dogs
in
places
26
or
combinations
the
commission
may
authorize.
The
method,
27
procedure,
and
the
authority
and
right
of
the
licensee,
as
well
28
as
the
deduction
allowed
to
the
licensee,
shall
be
as
specified
29
with
respect
to
wagers
upon
horses
or
dogs
selected
to
run
30
first.
However,
the
commission
shall
authorize
at
the
request
31
of
the
licensee
a
deduction
of
a
higher
or
lower
percent
of
32
the
total
sum
wagered
not
to
exceed
twenty-four
percent
on
33
multiple
or
exotic
wagering
involving
not
more
than
two
horses
34
or
dogs
.
The
deduction
authorized
above
twenty
percent
on
35
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21
S.F.
2295
the
multiple
or
exotic
wagering
involving
not
more
than
two
1
dogs
or
horses
shall
be
retained
by
the
licensee.
For
exotic
2
wagering
involving
three
or
more
horses
or
dogs
,
the
commission
3
shall
authorize
at
the
request
of
the
licensee
a
deduction
of
a
4
higher
or
lower
percent
of
the
total
sum
wagered
not
to
exceed
5
twenty-five
percent
on
the
exotic
wagers.
The
additional
6
deduction
authorized
above
twenty-two
percent
on
the
multiple
7
or
exotic
wagers
involving
more
than
two
horses
or
dogs
8
shall
be
retained
by
the
licensee.
One
percent
of
the
exotic
9
wagers
on
three
or
more
horses
or
dogs
shall
be
distributed
as
10
provided
in
section
99D.12
.
11
Sec.
17.
Section
99D.11,
subsection
6,
paragraph
b,
12
subparagraphs
(1)
and
(2),
Code
2026,
are
amended
to
read
as
13
follows:
14
(1)
The
commission
may
authorize
the
licensee
to
15
simultaneously
telecast
within
the
racetrack
enclosure
or
at
16
the
facility
of
a
licensee
authorized
to
operate
an
excursion
17
gambling
boat
or
gambling
structure
under
chapter
99F
,
for
18
the
purpose
of
pari-mutuel
wagering,
a
horse
or
dog
race
19
licensed
by
the
racing
authority
of
another
state
or
foreign
20
jurisdiction.
It
is
the
responsibility
of
each
licensee
to
21
obtain
the
consent
of
appropriate
racing
officials
in
other
22
states
as
required
by
the
federal
Interstate
Horseracing
Act
of
23
1978,
15
U.S.C.
§3001
–
3007,
to
televise
races
for
the
purpose
24
of
conducting
pari-mutuel
wagering.
25
(2)
A
licensee
may
also
obtain
the
permission
of
a
person
26
licensed
by
the
commission
to
conduct
horse
or
dog
races
in
27
this
state
to
televise
races
conducted
by
that
person
for
28
the
purpose
of
conducting
pari-mutuel
wagering.
However,
29
arrangements
made
by
a
licensee
to
televise
any
race
for
the
30
purpose
of
conducting
pari-mutuel
wagering
are
subject
to
the
31
approval
of
the
commission,
and
the
commission
shall
select
the
32
races
to
be
televised.
The
races
selected
by
the
commission
33
shall
be
the
same
for
all
licensees
approved
by
the
commission
34
to
televise
races
for
the
purpose
of
conducting
pari-mutuel
35
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2295
wagering.
Except
for
a
licensee
that
is
not
obligated
to
1
schedule
performances
of
live
races
pursuant
to
section
99D.9A
,
2
or
a
licensee
issued
a
license
subject
to
the
requirements
3
of
section
99D.9C
,
the
commission
shall
not
authorize
the
4
simultaneous
telecast
or
televising
of
and
a
licensee
shall
5
not
simultaneously
telecast
or
televise
any
horse
or
dog
race
6
for
the
purpose
of
conducting
pari-mutuel
wagering
unless
the
7
simultaneous
telecast
or
televising
is
done
at
the
racetrack
of
8
a
licensee
that
schedules
no
less
than
sixty
performances
of
9
nine
live
races
each
day
of
the
season.
10
Sec.
18.
Section
99D.12,
Code
2026,
is
amended
to
read
as
11
follows:
12
99D.12
Breakage.
13
A
licensee
shall
deduct
the
breakage
from
the
pari-mutuel
14
pool
which
shall
be
distributed
to
the
breeders
of
Iowa-foaled
15
horses
and
Iowa-whelped
dogs
in
the
manner
described
in
section
16
99D.22
.
The
remainder
of
the
breakage
shall
be
distributed
as
17
follows:
18
1.
In
horse
races
the
breakage
shall
be
retained
by
19
the
licensee
to
supplement
purses
for
races
restricted
to
20
Iowa-foaled
horses
or
to
supplement
purses
won
by
Iowa-foaled
21
horses
by
finishing
first,
second,
third,
or
fourth
in
any
22
other
race.
The
purse
supplements
will
be
paid
in
proportion
23
to
the
purse
structure
of
the
race.
Two
percent
shall
be
24
deposited
by
the
commission
into
a
special
fund
to
be
known
25
as
the
horse
racing
promotion
fund.
The
commission
each
year
26
shall
approve
a
nonprofit
organization
to
use
moneys
in
the
27
fund
for
research,
education,
and
marketing
of
horse
racing
in
28
the
state,
including
public
relations,
and
other
promotional
29
techniques.
The
nonprofit
organization
shall
not
engage
in
30
political
activity.
It
shall
be
a
condition
of
the
allocation
31
of
funds
that
any
organization
receiving
funds
shall
not
expend
32
the
funds
on
political
activity
or
on
any
attempt
to
influence
33
legislation.
34
2.
In
dog
races
the
breakage
shall
be
distributed
as
35
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5651SV
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10/
21
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2295
follows:
1
a.
Seventy-three
percent
shall
be
retained
by
the
licensee
2
to
supplement
purses
for
races
won
by
Iowa-whelped
dogs
as
3
provided
in
section
99D.22
.
4
b.
Twenty-five
percent
shall
be
retained
by
the
licensee
5
and
shall
be
put
into
a
stake
race
for
Iowa-whelped
dogs.
An
6
amount
equal
to
twelve
percent
of
the
winner’s
share
shall
7
be
set
aside
and
distributed
to
the
breeder
of
the
winning
8
greyhound
in
accordance
with
section
99D.22
and
the
remainder
9
shall
be
apportioned
as
purse
moneys
for
the
stake
race.
All
10
dogs
racing
in
the
stake
race
must
have
run
in
at
least
twelve
11
races
during
the
current
racing
season
at
the
track
sponsoring
12
the
stake
race
to
qualify
to
participate.
13
c.
Two
percent
shall
be
deposited
by
the
commission
into
a
14
special
fund
to
be
known
as
the
dog
racing
promotion
fund.
The
15
commission
each
year
shall
approve
a
nonprofit
organization
to
16
use
moneys
in
the
fund
for
research,
education,
and
marketing
17
of
dog
racing
in
the
state,
including
public
relations,
and
18
other
promotional
techniques.
The
nonprofit
organization
shall
19
not
engage
in
political
activity.
It
shall
be
a
condition
of
20
the
allocation
of
funds
that
any
organization
receiving
funds
21
shall
not
expend
the
funds
on
political
activity
or
on
any
22
attempt
to
influence
legislation.
23
Sec.
19.
Section
99D.13,
subsection
2,
Code
2026,
is
amended
24
to
read
as
follows:
25
2.
Winnings
from
each
racetrack
forfeited
under
subsection
26
1
shall
escheat
to
the
state
and
to
the
extent
appropriated
27
by
the
general
assembly
shall
be
used
by
the
department
of
28
agriculture
and
land
stewardship
to
administer
section
99D.22
.
29
The
remainder
shall
be
paid
over
to
the
commission
to
pay
all
30
or
part
of
the
cost
of
drug
testing
at
the
tracks.
To
the
31
extent
the
remainder
paid
over
to
the
commission,
less
the
cost
32
of
drug
testing,
is
from
unclaimed
winnings
from
harness
race
33
meetings,
the
remainder
shall
be
used
as
provided
in
subsection
34
3
.
To
the
extent
the
remainder
paid
to
the
commission,
less
35
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ss/ns
11/
21
S.F.
2295
the
cost
of
drug
testing,
is
from
unclaimed
winnings
from
1
licensed
dog
tracks,
the
commission
shall
remit
annually
five
2
thousand
dollars,
or
an
equal
portion
of
that
amount,
to
each
3
licensed
dog
track
to
carry
out
the
racing
dog
adoption
program
4
pursuant
to
section
99D.27
.
To
the
extent
the
remainder
paid
5
over
to
the
commission,
less
the
cost
of
drug
testing,
is
from
6
unclaimed
winnings
from
tracks
licensed
for
dog
or
horse
races,
7
the
commission,
on
an
annual
basis,
shall
remit
one-third
of
8
the
amount
to
the
treasurer
of
the
city
in
which
the
racetrack
9
is
located,
one-third
of
the
amount
to
the
treasurer
of
the
10
county
in
which
the
racetrack
is
located,
and
one-third
of
11
the
amount
to
the
racetrack
from
which
it
was
forfeited.
If
12
the
racetrack
is
not
located
in
a
city,
then
one-third
shall
13
be
deposited
as
provided
in
chapter
556
.
The
amount
received
14
by
the
racetrack
under
this
subsection
shall
be
used
only
for
15
retiring
the
debt
of
the
racetrack
facilities
and
for
capital
16
improvements
to
the
racetrack
facilities.
17
Sec.
20.
Section
99D.14,
subsections
3
and
5,
Code
2026,
are
18
amended
to
read
as
follows:
19
3.
The
licensee
shall
also
pay
to
the
commission
a
licensee
20
fee
of
two
hundred
dollars
for
each
racing
day
of
each
21
horse-race
or
dog-race
meeting
for
which
a
license
has
been
22
issued.
23
5.
No
other
excise
tax
shall
be
levied,
assessed,
or
24
collected
from
the
licensee
on
horse
racing,
dog
racing,
25
pari-mutuel
wagering
,
or
admission
charges
by
the
state
or
by
a
26
political
subdivision,
except
as
provided
in
this
chapter
.
27
Sec.
21.
Section
99D.15,
subsection
4,
Code
2026,
is
amended
28
to
read
as
follows:
29
4.
A
tax
is
imposed
on
the
gross
sum
wagered
by
the
30
pari-mutuel
method
on
horse
races
and
dog
races
which
are
31
simultaneously
telecast,
in
lieu
of
the
taxes
imposed
pursuant
32
to
subsection
1
or
3
.
The
rate
of
tax
is
determined
as
follows:
33
a.
If
wagering
on
simultaneously
telecast
horse
races
and
34
dog
races
is
not
conducted
by
a
licensee
under
section
99D.9D
,
35
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(2)
91
ss/ns
12/
21
S.F.
2295
a
tax
of
two
percent
is
imposed
on
the
gross
sum
wagered
by
1
the
pari-mutuel
method
on
horse
races
and
dog
races
which
are
2
simultaneously
telecast.
The
tax
revenue
from
simulcast
horse
3
races
under
this
paragraph
shall
be
distributed
as
provided
in
4
subsection
1
and
the
tax
revenue
from
simulcast
dog
races
under
5
this
paragraph
shall
be
distributed
as
provided
in
subsection
6
3
.
7
b.
If
wagering
on
simultaneously
telecast
horse
races
and
8
dog
races
is
conducted
by
a
licensee
under
section
99D.9D
,
9
a
tax
of
two
percent
is
imposed
on
the
gross
sum
wagered
by
10
the
pari-mutuel
method
on
horse
races
and
dog
races
which
11
are
simultaneously
telecast
in
excess
of
twenty-five
million
12
dollars
in
a
calendar
year.
The
tax
revenue
from
simulcast
13
horse
races
under
this
paragraph
shall
be
deposited
in
the
Iowa
14
horse
racing
fund
created
in
section
99D.27B
.
The
remaining
15
amount
of
tax
revenue
shall
be
deposited
with
the
commission.
16
Sec.
22.
Section
99D.20,
Code
2026,
is
amended
to
read
as
17
follows:
18
99D.20
Audit
of
licensee
operations.
19
Within
ninety
days
after
the
end
of
each
calendar
year,
20
the
licensee
,
including
a
licensee
issued
a
license
subject
21
to
the
requirements
of
section
99D.9C
,
shall
transmit
to
22
the
commission
an
audit
of
the
financial
transactions
and
23
condition
of
the
licensee’s
operations
conducted
under
this
24
chapter
.
Additionally,
within
ninety
days
after
the
end
of
25
the
licensee’s
fiscal
year,
the
licensee
shall
transmit
to
26
the
commission
an
audit
of
the
licensee’s
total
racing
and
27
gaming
operations,
including
an
itemization
of
all
expenses
and
28
subsidies.
All
audits
shall
be
conducted
by
certified
public
29
accountants
authorized
to
practice
in
the
state
of
Iowa
under
30
chapter
542
who
are
selected
by
the
board
of
supervisors
of
the
31
county
in
which
the
licensee
operates.
32
Sec.
23.
Section
99D.22,
subsection
1,
paragraph
a,
33
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
34
(1)
A
licensee
shall
hold
at
least
one
race
on
each
racing
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day
limited
to
Iowa-foaled
horses
or
Iowa-whelped
dogs
as
1
defined
by
the
department
of
agriculture
and
land
stewardship
2
using
standards
consistent
with
this
section
.
However,
if
3
sufficient
competition
cannot
be
had
among
that
class
of
4
horses
or
dogs
on
any
day,
another
race
for
the
day
may
be
5
substituted.
6
Sec.
24.
Section
99D.22,
subsection
1,
paragraph
b,
Code
7
2026,
is
amended
to
read
as
follows:
8
b.
A
sum
equal
to
twelve
percent
of
the
purse
won
by
an
9
Iowa-foaled
horse
or
Iowa-whelped
dog
shall
be
used
to
promote
10
the
horse
and
dog
breeding
industries
industry
.
The
twelve
11
percent
shall
be
withheld
by
the
licensee
from
the
breakage
12
and
shall
be
paid
at
the
end
of
the
race
meeting
to
the
state
13
department
of
agriculture
and
land
stewardship
which
in
turn
14
shall
deposit
it
in
a
special
fund
to
be
known
as
the
Iowa
horse
15
and
dog
breeders
fund.
The
department
shall
pay
the
amount
16
deposited
in
the
fund
that
is
withheld
from
the
purse
won
by
17
an
Iowa-foaled
horse
to
the
breeder
of
the
winning
Iowa-foaled
18
horse
by
December
31
of
each
calendar
year.
The
department
19
shall
pay
the
amount
deposited
in
the
fund
that
is
withheld
20
from
the
purse
won
by
an
Iowa-whelped
dog
to
the
breeder
of
the
21
winning
Iowa-whelped
dog
by
March
31
of
each
calendar
year.
22
For
the
purposes
of
this
section
,
the
breeder
of
a
horse
shall
23
be
considered
to
be
the
owner
of
the
brood
mare
at
the
time
the
24
foal
is
dropped.
25
Sec.
25.
Section
99D.22,
subsections
4
and
5,
Code
2026,
are
26
amended
by
striking
the
subsections.
27
Sec.
26.
Section
99D.23,
subsection
2,
Code
2026,
is
amended
28
to
read
as
follows:
29
2.
The
commission
shall
employ
or
contract
with
one
or
30
more
veterinarians
to
extract
or
procure
the
saliva,
urine,
31
blood,
hair,
or
other
excretions
or
body
fluids
of
the
horses
32
or
dogs
for
the
chemical
testing
purposes
of
this
section
.
A
33
commission
veterinarian
shall
be
in
attendance
at
every
race
34
meeting
held
in
this
state.
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Sec.
27.
Section
99D.24,
subsection
5,
paragraphs
a
and
b,
1
Code
2026,
are
amended
to
read
as
follows:
2
a.
Uses,
possesses,
or
conspires
to
use
or
possess
a
3
device
other
than
the
ordinary
whip
or
spur
for
the
purpose
4
of
stimulating
or
depressing
a
horse
or
dog
during
a
race
or
5
workout.
6
b.
Sponges
a
horse’s
or
dog’s
nostrils
or
windpipe
or
7
uses
any
method,
injurious
or
otherwise,
for
the
purpose
of
8
stimulating
or
depressing
a
horse
or
dog
or
affecting
its
speed
9
in
a
race
or
a
workout.
10
Sec.
28.
Section
99D.24,
subsection
6,
Code
2026,
is
amended
11
to
read
as
follows:
12
6.
A
person
commits
a
serious
misdemeanor
if
the
person
has
13
in
the
person’s
possession
within
the
confines
of
a
racetrack,
14
stable,
shed,
building
or
grounds,
or
within
the
confines
of
15
a
stable,
shed,
building
or
grounds
where
a
horse
or
dog
is
16
kept
which
is
eligible
to
race
over
a
racetrack
licensed
under
17
this
chapter
,
an
appliance
other
than
the
ordinary
whip
or
spur
18
which
can
be
used
for
the
purpose
of
stimulating
or
depressing
19
a
horse
or
dog
or
affecting
its
speed
at
any
time.
20
Sec.
29.
Section
99D.25,
subsection
1,
paragraphs
a,
b,
and
21
c,
Code
2026,
are
amended
to
read
as
follows:
22
a.
“Drugging”
means
administering
to
a
horse
or
dog
any
23
substance
foreign
to
the
natural
horse
or
dog
prior
to
the
24
start
of
a
race.
However,
in
counties
with
a
population
25
of
two
hundred
fifty
thousand
or
more,
“drugging”
does
not
26
include
administering
to
a
horse
the
drugs
furosemide
and
27
phenylbutazone
in
accordance
with
section
99D.25A
and
rules
28
adopted
by
the
commission.
29
b.
“Numbing”
means
the
applying
of
a
freezing
device
or
30
substance
to
the
limbs
of
a
horse
or
dog
within
two
hours
31
before
the
start
of
a
race,
or
a
surgical
or
other
procedure
32
which
was,
at
any
time,
performed
in
which
the
nerves
of
a
33
horse
or
dog
were
severed,
destroyed,
injected,
or
removed.
34
For
purposes
of
this
paragraph,
ice
is
not
a
freezing
device
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or
substance.
1
c.
“Entered”
means
that
a
horse
or
dog
has
been
registered
2
as
a
participant
in
a
specified
race,
and
not
withdrawn
prior
3
to
presentation
of
the
horse
or
dog
for
inspection
and
testing.
4
Sec.
30.
Section
99D.25,
subsections
2,
3,
and
4,
Code
2026,
5
are
amended
to
read
as
follows:
6
2.
The
general
assembly
finds
that
the
practice
of
drugging
7
or
numbing
a
horse
or
dog
prior
to
a
race
does
all
of
the
8
following
:
9
a.
Corrupts
the
integrity
of
the
sport
of
racing
and
10
promotes
criminal
fraud
in
the
sport
;
.
11
b.
Misleads
the
wagering
public
and
those
desiring
to
12
purchase
a
horse
or
dog
as
to
the
condition
and
ability
of
the
13
horse
or
dog;
.
14
c.
Poses
an
unreasonable
risk
of
serious
injury
or
death
15
to
the
rider
of
a
horse
and
to
the
riders
of
other
horses
16
competing
in
the
same
race
;
and
.
17
d.
Is
cruel
and
inhumane
to
the
horse
or
dog
so
drugged
or
18
numbed.
19
3.
The
following
conduct
is
prohibited:
20
a.
The
entering
of
a
horse
or
dog
in
a
race
by
the
trainer
21
or
owner
of
the
horse
or
dog
if
the
trainer
or
owner
knows
or
if
22
by
the
exercise
of
reasonable
care
the
trainer
or
owner
should
23
know
that
the
horse
or
dog
is
drugged
or
numbed
;
.
24
b.
The
drugging
or
numbing
of
a
horse
or
dog
with
knowledge
25
or
with
reason
to
believe
that
the
horse
or
dog
will
compete
26
in
a
race
while
so
drugged
or
numbed.
However,
the
commission
27
may
by
rule
establish
permissible
trace
levels
of
substances
28
foreign
to
the
natural
horse
or
dog
that
the
commission
29
determines
to
be
innocuous
;
.
30
c.
The
willful
failure
by
the
operator
of
a
racing
facility
31
to
disqualify
a
horse
or
dog
from
competing
in
a
race
if
the
32
operator
has
been
notified
that
the
horse
or
dog
is
drugged
33
or
numbed,
or
was
not
properly
made
available
for
tests
or
34
inspections
as
required
by
the
commission
;
and
.
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d.
The
willful
failure
by
the
operator
of
a
racing
facility
1
to
prohibit
a
horse
or
dog
from
racing
if
the
operator
has
been
2
notified
that
the
horse
or
dog
has
been
suspended
from
racing.
3
4.
The
owners
of
a
horse
or
dog
and
their
agents
and
4
employees
shall
permit
a
member
of
the
commission
or
a
person
5
employed
or
appointed
by
the
commission
to
make
tests
as
the
6
commission
deems
proper
in
order
to
determine
whether
a
horse
7
or
dog
has
been
improperly
drugged.
The
fact
that
purse
money
8
has
been
distributed
prior
to
the
issuance
of
a
test
report
9
shall
not
be
deemed
a
finding
that
no
chemical
substance
has
10
been
administered
unlawfully
to
the
horse
or
dog
earning
the
11
purse
money.
The
findings
of
the
commission
that
a
horse
or
12
dog
has
been
improperly
drugged
by
a
narcotic
or
other
drug
are
13
prima
facie
evidence
of
the
fact.
The
results
of
the
tests
14
shall
be
kept
on
file
by
the
commission
for
at
least
one
year
15
following
the
tests.
16
Sec.
31.
Section
99F.1,
subsection
27,
Code
2026,
is
amended
17
to
read
as
follows:
18
27.
“Racetrack
enclosure”
means
all
real
property
utilized
19
for
the
conduct
of
a
race
meeting,
including
the
racetrack,
20
grandstand,
concession
stands,
offices,
barns,
kennels
and
21
barn
areas,
employee
housing
facilities,
parking
lots,
and
22
any
additional
areas
designated
by
the
commission.
“Racetrack
23
enclosure”
also
means
all
real
property
utilized
by
a
licensee
24
under
chapter
99D
who
is
not
required
to
conduct
live
racing
25
pursuant
to
the
requirements
of
section
99D.9A
,
on
which
26
pari-mutuel
wagering
on
simultaneously
telecast
horse
or
dog
27
races
may
be
conducted
and
lawful
gambling
is
authorized
and
28
licensed
as
provided
in
this
chapter
.
29
Sec.
32.
Section
99F.2,
Code
2026,
is
amended
to
read
as
30
follows:
31
99F.2
Scope
of
provisions.
32
This
chapter
does
not
apply
to
the
pari-mutuel
system
of
33
wagering
used
or
intended
to
be
used
in
connection
with
the
34
horse-race
or
dog-race
meetings
as
authorized
under
chapter
35
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99D
,
internet
fantasy
sports
contests
authorized
under
chapter
1
99E
,
lottery
or
lotto
games
authorized
under
chapter
99G
,
or
2
bingo
or
games
of
skill
or
chance
authorized
under
chapter
99B
.
3
Sec.
33.
Section
99F.4A,
subsection
9,
Code
2026,
is
amended
4
by
striking
the
subsection.
5
Sec.
34.
Section
99F.6,
subsection
4,
paragraph
a,
6
subparagraph
(3),
Code
2026,
is
amended
to
read
as
follows:
7
(3)
The
commission
shall
authorize,
subject
to
the
debt
8
payments
for
horse
racetracks
and
the
provisions
of
paragraph
9
“b”
for
dog
racetracks,
a
licensee
who
is
also
licensed
to
10
conduct
pari-mutuel
dog
or
horse
racing
to
use
receipts
11
from
gambling
games
and
sports
wagering
within
the
racetrack
12
enclosure
to
supplement
purses
for
races
particularly
for
13
Iowa-bred
horses
pursuant
to
an
agreement
which
shall
be
14
negotiated
between
the
licensee
and
representatives
of
the
15
dog
or
horse
owners.
For
agreements
subject
to
commission
16
approval
concerning
purses
for
horse
racing
beginning
on
or
17
after
January
1,
2006,
the
agreements
shall
provide
that
total
18
annual
purses
for
all
horse
racing
shall
be
four
percent
of
19
sports
wagering
net
receipts
and
promotional
play
receipts
on
20
sports
wagering
and
no
less
than
eleven
percent
of
the
first
21
two
hundred
million
dollars
of
net
receipts,
and
six
percent
of
22
net
receipts
above
two
hundred
million
dollars.
In
addition,
23
live
standardbred
horse
racing
shall
not
be
conducted
at
the
24
horse
racetrack
in
Polk
county,
but
the
purse
moneys
designated
25
for
standardbred
racing
pursuant
to
section
99D.7,
subsection
26
5
,
paragraph
“b”
,
shall
be
included
in
calculating
the
total
27
annual
purses
required
to
be
paid
pursuant
to
this
subsection
.
28
Agreements
that
are
subject
to
commission
approval
concerning
29
horse
purses
for
a
period
of
time
beginning
on
or
after
January
30
1,
2006,
shall
be
jointly
submitted
to
the
commission
for
31
approval.
32
Sec.
35.
Section
99F.6,
subsection
4,
paragraph
b,
Code
33
2026,
is
amended
to
read
as
follows:
34
b.
(1)
The
commission
shall
authorize
the
licensee
of
the
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pari-mutuel
dog
racetrack
located
in
Dubuque
county
to
conduct
1
gambling
games
as
provided
in
section
99F.4A
if
the
licensee
2
schedules
at
least
one
hundred
thirty
performances
of
twelve
3
live
races
each
day
during
a
season
of
twenty-five
weeks.
4
For
the
pari-mutuel
dog
racetrack
located
in
Pottawattamie
5
county,
the
commission
shall
authorize
the
licensee
to
conduct
6
gambling
games
as
provided
in
section
99F.4A
if
the
licensee
7
schedules
at
least
two
hundred
ninety
performances
of
twelve
8
live
races
each
day
during
a
season
of
fifty
weeks.
However,
9
the
requirement
to
schedule
performances
of
live
races
for
10
purposes
of
conducting
gambling
games
under
this
chapter
shall
11
not
apply
to
a
licensee
as
of
the
live
racing
cessation
date
of
12
the
licensee
as
provided
in
section
99D.9A
.
13
(2)
If
a
pari-mutuel
dog
racetrack
authorized
to
conduct
14
gambling
games
as
of
January
1,
2014,
is
required
to
schedule
15
performances
of
live
races
for
purposes
of
conducting
gambling
16
games
under
this
chapter
during
any
calendar
year,
the
17
commission
shall
approve
an
annual
contract
to
be
negotiated
18
between
the
annual
recipient
of
the
dog
racing
promotion
fund
19
and
each
dog
racetrack
licensee
to
specify
the
percentage
or
20
amount
of
gambling
game
proceeds
which
shall
be
dedicated
to
21
supplement
the
purses
of
live
dog
races.
The
parties
shall
22
agree
to
a
negotiation
timetable
to
insure
no
interruption
23
of
business
activity.
If
the
parties
fail
to
agree,
the
24
commission
shall
impose
a
timetable.
If
the
two
parties
cannot
25
reach
agreement,
each
party
shall
select
a
representative
and
26
the
two
representatives
shall
select
a
third
person
to
assist
27
in
negotiating
an
agreement.
The
two
representatives
may
28
select
the
commission
or
one
of
its
members
to
serve
as
the
29
third
party.
Alternately,
each
party
shall
submit
the
name
30
of
the
proposed
third
person
to
the
commission
who
shall
then
31
select
one
of
the
two
persons
to
serve
as
the
third
party.
All
32
parties
to
the
negotiations,
including
the
commission,
shall
33
consider
that
the
dog
racetracks
were
built
to
facilitate
the
34
development
and
promotion
of
Iowa
greyhound
racing
dogs
in
this
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state
and
shall
negotiate
and
decide
accordingly.
1
Sec.
36.
Section
162.20,
subsection
4,
paragraph
c,
Code
2
2026,
is
amended
to
read
as
follows:
3
c.
A
pound
or
animal
shelter
which
knowingly
fails
to
4
provide
for
the
sterilization
of
a
dog
or
cat
is
subject
to
a
5
civil
penalty
of
up
to
two
hundred
dollars.
The
department
6
may
enforce
and
collect
civil
penalties
according
to
rules
7
which
shall
be
adopted
by
the
department.
Each
violation
shall
8
constitute
a
separate
offense.
Moneys
collected
from
civil
9
penalties
shall
be
deposited
into
the
general
fund
of
the
state
10
and
are
appropriated
on
July
1
of
each
year
in
equal
amounts
11
to
each
track
licensed
to
race
dogs
to
support
the
racing
dog
12
adoption
program
as
provided
in
section
99D.27
.
Upon
the
third
13
offense,
the
department
may
suspend
or
revoke
a
certificate
of
14
registration
issued
to
the
pound
or
animal
shelter
pursuant
to
15
this
chapter
.
The
department
may
bring
an
action
in
district
16
court
to
enjoin
a
pound
or
animal
shelter
from
transferring
17
animals
in
violation
of
this
section
.
In
bringing
the
action,
18
the
department
shall
not
be
required
to
allege
facts
necessary
19
to
show,
or
tending
to
show,
a
lack
of
adequate
remedy
at
law,
20
that
irreparable
damage
or
loss
will
result
if
the
action
is
21
brought
at
law,
or
that
unique
or
special
circumstances
exist.
22
Sec.
37.
Section
725.14,
Code
2026,
is
amended
to
read
as
23
follows:
24
725.14
Exception
for
state
racing
and
gaming
commission
and
25
pari-mutuel
betting.
26
This
chapter
does
not
prohibit
the
establishment
and
27
operation
of
a
state
racing
and
gaming
commission
and
28
pari-mutuel
betting
on
horse
or
dog
races
as
provided
in
29
chapter
99D
.
30
Sec.
38.
REPEAL.
Sections
99D.9B,
99D.9C,
and
99D.27,
Code
31
2026,
are
repealed.
32
Sec.
39.
EFFECTIVE
DATE.
This
Act
takes
effect
July
1,
33
2027.
34
EXPLANATION
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The
inclusion
of
this
explanation
does
not
constitute
agreement
with
1
the
explanation’s
substance
by
the
members
of
the
general
assembly.
2
This
bill
removes
the
authority
of
the
state
racing
and
3
gaming
commission
to
issue
licenses
to
conduct
pari-mutuel
4
wagering
on
dog
races
and
makes
conforming
changes.
However,
5
the
bill
does
not
amend
references
to
dog
racetracks,
and
does
6
not
eliminate
the
tax
imposed
on
the
gross
sum
wagered
by
the
7
pari-mutuel
method
at
each
track
licensed
for
dog
races
(Code
8
section
99D.15(3)).
9
The
bill
takes
effect
July
1,
2027.
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