reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 8 - Pari-mutuel Wagering, Simulcasting and Advance Deposit Wagering › Rule 491-8.2 - General

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Wagering.
Each facility shall conduct wagering in accordance
			 with applicable laws and these rules. Such wagering shall employ a pari-mutuel
			 system approved by the commission. The totalizator shall be tested prior to and
			 during the meeting as required by the commission. Annually, the facility shall
			 have an external audit, approved by the administrator, of the totalizator
			 system. All systems of wagering other than pari-mutuel, such as bookmaking and
			 auction-pool selling, are prohibited, and any person attempting to participate
			 in prohibited wagering shall be ejected or excluded from facility
			 grounds.
(2)
Records.
The facility shall maintain records of all wagering
			 so the commission may review such records for any contest including the opening
			 line, subsequent odds fluctuation, the amount and at which window wagers were
			 placed on any betting interest and such other information as may be required.
			 Such wagering records shall be retained by each facility and safeguarded for a
			 period of time specified by the commission. The commission may require that
			 certain of these records be made available to the wagering public at the
			 completion of each contest.
The facility shall provide the commission with a list of the
				licensed individuals afforded access to pari-mutuel records and equipment at
				the wagering facility.
(3)
Pari-mutuel tickets.
A pari-mutuel ticket is evidence of a
			 contribution to the pari-mutuel pool operated by the facility and is evidence
			 of the obligation of the facility to pay to the holder thereof such portion of
			 the distributable amount of the pari-mutuel pool as is represented by such
			 valid pari-mutuel ticket. The facility shall cash all valid winning tickets
			 when such are presented for payment during the course of the meeting where sold
			 and for a specified period after the last day of the meeting as provided in
			 paragraph 8.2(4)
"g."
a. To
			 be deemed a valid pari-mutuel ticket, such ticket shall have been issued by a
			 pari-mutuel ticket machine operated by the facility and recorded as a ticket
			 entitled to a share of the pari-mutuel pool and contain imprinted information
			 as to:
(1) The name of the facility operating
			 the meeting.
(2) A unique
			 identifying number or code.
(3)
			 Identification of the terminal at which the ticket was issued.
(4) A designation of the performance for
			 which the wagering transaction was issued.
(5) The contest number for which the pool is
			 conducted.
(6) The type(s) of
			 wagers represented.
(7) The
			 number(s) representing the betting interests for which the wager is
			 recorded.
(8) The amount(s) of the
			 contributions to the pari-mutuel pool or pools for which the ticket is
			 evidence.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 8 - Pari-mutuel Wagering, Simulcasting and Advance Deposit Wagering › Rule 491-8.3 - Approval of Pari-mutuel Wagers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Pools permitted.
All pari-mutuel wagering pools approved by
			 the commission shall be separately and independently calculated and
			 distributed. Takeout shall be deducted from each gross pool as stipulated by
			 Iowa Code section 99D. 11. The remainder of the moneys in the pool shall
			 constitute the net pool for distribution as payoff on winning wagers.
(2)
Pari-mutuel wagering
			 submissions.
Prior to conducting a new pari-mutuel wager, a facility
			 shall submit proposals for the wager including, but not limited to, the wager
			 type, calculation of payoff, refunds and distribution of pools. The wager
			 submission, or requests for modification to an approved wager, shall be in
			 writing and approved by the administrator or an administrator's designee prior
			 to implementation.
(3)
Public notice.
The public shall have access to the wagering
			 rules and the calculation of payoffs and distribution of pools which are
			 approved by the commission. Signage shall be conspicuously posted in the
			 wagering area to direct patrons to the wagering area where this information can
			 be viewed.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 8 - Pari-mutuel Wagering, Simulcasting and Advance Deposit Wagering › Rule 491-8.4 - Simulcast Wagering

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General.
a.
Rules.
All simulcasting must be transmitted live, and all
			 wagering on simulcasting shall be made in accordance with the commission rules
			 on pari-mutuel wagering. Commission rules in effect during live racing shall
			 remain in effect during simulcasting where applicable.
b.
Transmission.
The method
			 used to transmit sales transaction and data including, but not limited to, the
			 odds, will pay, race results, and payoff prices must be approved by the
			 commission, based upon the determination that provisions to secure the system
			 and transmission are satisfactory. If the method relies on Internet service to
			 transmit, a backup Internet service shall be used in the event of transmission
			 failure until all transactions are completed for the day.
c.
Communication.
A
			 communication system between the host track and the receiving facility must be
			 provided which will allow the totalizator operator and the commission
			 representatives at the host track to communicate with the facility receiving
			 the signal. The facility is responsible during the racing program's operating
			 hours for reporting any problems or delays to the public.
d.
Approval.
(1) All simulcasting, both interstate and
			 intrastate, must be preapproved by the commission or commission representative.
			 Each facility conducting simulcasting shall submit an annual written simulcast
			 proposal to the commission with the application for license renewal required by
			 491-Chapter 1.
(2) The commission
			 representative, upon written request, may grant modifications to the annual
			 simulcast proposal. The commission representative may approve or disapprove
			 simulcast requests at the representative's discretion. Factors that may be
			 considered include, but are not limited to, economic conditions of a facility,
			 impact on other facilities, impact on the Iowa breeding industry, other
			 gambling in the state, and any other considerations the commission
			 representative deems appropriate.
(3) Once simulcast authority has been granted
			 by the commission or commission representative, it shall be the affirmative
			 responsibility of the facility granted simulcast authority to obtain all
			 necessary permission from other jurisdictions and tracks to simulcast the
			 pari-mutuel races. In addition, the burden of adhering to state and federal
			 laws concerning simulcasting rests on the facility at all times.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 8 - Pari-mutuel Wagering, Simulcasting and Advance Deposit Wagering › Rule 491-8.5 - Interstate Common-pool Wagering

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General.
a. All contracts
			 governing participation in interstate common pools shall be submitted to the
			 commission representative for prior approval. Financial reports shall be
			 submitted daily or as otherwise directed by the commission representative.
			 Contracts and reports shall be of such content and in such format as required
			 by the commission representative.
b. Individual wagering transactions are made
			 at the point of sale in the state where placed. Pari-mutuel pools are combined
			 for computing odds and calculating payoffs but will be held separate for
			 auditing and all other purposes.
c.
			 Any surcharges or withholdings in addition to the takeout shall be applied only
			 in the jurisdiction otherwise imposing such surcharges or
			 withholdings.
d. In determining
			 whether to approve an interstate common pool which does not include the host
			 facility or which includes contests from more than one facility, the commission
			 representative shall consider and may approve use of a bet type which is not
			 utilized at the host facility, application of a takeout rate not in effect at
			 the host facility, or other factors which are presented to the commission
			 representative.
e. The content and
			 format of the visual display of racing and wagering information at facilities
			 in other jurisdictions where wagering is permitted in the interstate common
			 pool need not be identical to the similar information permitted or required to
			 be displayed under these rules.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 8 - Pari-mutuel Wagering, Simulcasting and Advance Deposit Wagering › Rule 491-8.7 - Alternative Simulcast Operator

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Authorization to conduct alternative simulcast.
a. An entity may request authorization from
			 the commission to conduct alternative simulcast wagering pursuant to Iowa Code
			 section 99D.9D and this chapter. As part
			 of the request, the entity shall submit a detailed plan of how its wagering
			 system would operate. The commission may require changes in a proposed plan of
			 operations as a condition of granting a request. No subsequent changes in the
			 system's operation may occur unless ordered by the commission or until approval
			 is obtained from the commission after it receives a written request.
b. The commission may conduct investigations
			 or inspections or request additional information from the entity as the
			 commission deems appropriate in determining whether to allow an entity to
			 conduct an alternative simulcast operation.
c. The entity shall establish and manage an
			 alternative simulcast wagering center.
d. The commission may issue an ASO license
			 that complies with the requirements of Iowa Code section
			 99D.9D and the additional
			 criteria as established by the commission. The terms of any ASO license shall
			 include but not be limited to:
(1) Fees to be
			 paid on any races subject to pari-mutuel wagering.
(2) An annual license fee in an amount to be
			 determined by the commission.
(3)
			 Completion of all necessary background investigations as determined by the
			 commission.
(4) Acceptance of
			 wagers on live races conducted at the horse racetrack in Polk County.
(5) A bond or irrevocable letter of credit on
			 behalf of the alternative simulcast operator to be determined by the
			 commission.
(6) Certification of
			 secure retention of all records related to alternative simulcast and off-track
			 wagering for a period of not less than three years or such longer period as
			 specified by the commission.
(7)
			 Utilization and communication of pari-mutuel wagers to a pari-mutuel system
			 meeting all requirements for pari-mutuel systems employed by licensed racing
			 facilities in Iowa.
e.
			 Commission access to and use of information concerning alternative simulcast
			 and off-track wager transactions shall be considered proprietary, and such
			 information shall not be disclosed publicly except as may be required pursuant
			 to statute or court order or except as part of the official record of any
			 proceeding before the commission. This requirement shall not prevent the
			 sharing of this information with other pari-mutuel regulatory authorities or
			 law enforcement agencies for investigative purposes.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 10 - Thoroughbred and Quarter Horse Racing › Rule 491-10.2 - Facilities' Responsibilities

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Stalls.
The facility shall ensure that racing animals are
			 stabled in individual box stalls; that the stables and immediate surrounding
			 area are maintained in approved sanitary condition at all times; that
			 satisfactory drainage is provided; and that manure and other refuse are kept in
			 separate boxes or containers at locations distant from living quarters and
			 promptly and properly removed.
(2)
Paddocks and equipment.
The facility shall ensure that
			 paddocks, starting gates, and other equipment subject to contact by different
			 animals are kept in a clean condition and free of dangerous surfaces.
(3)
Receiving barn and
			 stalls.
Each facility shall provide a conveniently located receiving
			 barn or stalls for the use of horses arriving during the meeting. The barn
			 shall have adequate stable room and facilities, hot and cold water, and stall
			 bedding. The facility shall employ attendants to operate and maintain the
			 receiving barn or stalls in a clean and healthy condition.
(4)
Fire protection.
The
			 facility shall develop and implement a program for fire prevention on facility
			 premises in accordance with applicable state fire codes. The facility shall
			 instruct employees working on facility premises in procedures for fire
			 prevention and evacuation. The facility shall, in accordance with state fire
			 codes, prohibit the following:
a. Smoking in
			 horse stalls, feed and tack rooms, and in the alleyways.
b. Sleeping in feed rooms or
			 stalls.
c. Open fires and oil- or
			 gasoline-burning lanterns or lamps in the stable area.
d. Leaving any electrical appliance
			 unattended or in unsafe proximity to walls, beds, or furnishings.
e. Keeping flammable materials, including
			 cleaning fluids or solvents, in the stable area.
f. Locking a stall which is occupied by a
			 horse.
The facility shall post a notice in the stable area which lists
				the prohibitions outlined in 10.2(4)
"a"
to
"f"
above.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 10 - Thoroughbred and Quarter Horse Racing › Rule 491-10.3 - Facility Policies

Current through Register Vol. 47, No. 3, July 24, 2024
It shall be the affirmative responsibility and continuing duty
				of each occupational licensee to follow and comply with the facility policies
				as published in literature distributed by the facility or posted in a
				conspicuous location.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 10 - Thoroughbred and Quarter Horse Racing › Rule 491-10.4 - Racing Officials

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General description.
Every facility conducting a race meeting
			 shall appoint at least the following officials:
a. One of the members of a three-member board
			 of stewards;
b. Racing
			 secretary;
c. Assistant racing
			 secretary;
d. Paddock
			 judge;
e. Horse identifier;
f. Starter;
g. Clocker/timer;
h. Three placing judges;
i. Jockey room custodian;
j. Mutuel manager;
k. Clerk of scales;
l. Minimum of two outriders;
m. Horsemen's bookkeeper;
n. Any other person designated by the
			 commission.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.2 - Conduct of All Gambling Games

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Commission policy.
It is the policy of the commission to
			 require that all facilities conduct gambling games in a manner suitable to
			 protect the public health, safety, morals, good order, and general welfare of
			 the state. Responsibility for the employment and maintenance of suitable
			 methods of operation rests with the facility. Willful or persistent use or
			 toleration of methods of operation deemed unsuitable in the sole discretion of
			 the commission will constitute grounds for disciplinary action, up to and
			 including license revocation.
(2)
Activities prohibited. A
facility is expressly prohibited from
			 the following activities:
a. Failing to
			 conduct advertising and public relations activities in accordance with decency,
			 dignity, good taste, and honesty.
b. Permitting persons who are visibly
			 intoxicated to participate in gaming activity.
c. Failing to comply with or make provision
			 for compliance with all federal, state, and local laws and rules pertaining to
			 the operation of a facility including payment of license fees, withholding
			 payroll taxes, and violations of alcoholic beverage laws or
			 regulations.
d. Possessing, or
			 permitting to remain in or upon any facility grounds, any associated gambling
			 equipment which may have in any manner been marked, tampered with, or otherwise
			 placed in a condition or operated in a manner which might affect the game and
			 its payouts.
e. Permitting, if the
			 facility was aware of, or should have been aware of, any cheating.
f.Possessing or permitting to remain in or
			 upon any facility grounds, if the facility was aware of, or should have been
			 aware of, any cheating device whatsoever; or conducting, carrying on,
			 operating, or dealing any cheating or thieving game or device on the
			 grounds.
g. Possessing or
			 permitting to remain in or upon any facility grounds, if the facility was aware
			 of, or should have been aware of, any gambling device which tends to alter the
			 normal random selection of criteria which determines the results of the game or
			 deceives the public in any way.
h.
			 Failing to conduct gaming operations in accordance with proper standards of
			 custom, decorum, and decency; or permitting any type of conduct that reflects
			 negatively on the state or acts as a detriment to the gaming
			 industry.
i. Denying a commissioner
			 or commission representative, upon proper and lawful demand, information or
			 access to inspect any portion of the gaming operation.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.5 - Gambling Games Authorized

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Craps,
			 roulette, twenty-one (blackjack), baccarat, big six and poker are authorized as
			 table games. The administrator is authorized to approve multiplayer electronic
			 devices simulating these games, subject to the requirements of rule
			 491-11.4 (99F) and subrule
			 11.5(3).
(2) Slot machines, video
			 poker, and other video games of chance, both progressive and nonprogressive,
			 shall be allowed as slot machine games, subject to the administrator's approval
			 of individual slot machine prototypes and game variations. For racetrack
			 enclosures without a table games license, video machines which simulate table
			 games of chance shall not be allowed.
(3) The administrator is authorized to
			 approve variations of approved gambling games and bonus features or progressive
			 wagers associated with approved gambling games, subject to the requirements of
			 rule 491-11.4 (99F). Features
			 utilizing a controller or a system linked to gambling games that do not require
			 direct monetary consideration and are not otherwise integrated within a slot
			 machine game theme may be allowed as bonus features. Payouts from these bonus
			 features may be included in winnings for the calculation of wagering tax
			 adjusted gross receipts when the following conditions are met:
a. The only allowable nonmonetary
			 consideration to be expended by a participant shall be active participation in
			 a gambling game with a bonus feature or use of a player's club card, or
			 both.
b. The actual bonus payout
			 deductible in any month from all qualified system bonuses requiring no
			 additional direct monetary consideration shall be:
(1) No more than 2 percent of the coin-in for
			 all slot machines linked to any system bonuses for that month if slot machines
			 linked to system bonuses exceed 20 percent of the total number of slot
			 machines; or
(2) No more than 3
			 percent of the coin-in for all slot machines linked to any system bonuses for
			 that month if slot machines linked to system bonuses are less than or equal to
			 20 percent of the total number of slot machines; or
(3) No more than 3 percent of the amount
			 wagered on the qualifying bets for all table games linked to any system bonus
			 for that month.
c. The
			 probability of winning a system bonus award shall be the same for all persons
			 participating in the bonus feature.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.6 - Gambling Game-based Tournaments

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Proposals.
Proposals for
			 terms, game rules, entry fees, prizes, dates, and procedures must be submitted
			 in writing and approved by a commission representative before a facility
			 conducts any tournament. Any changes to approved tournaments must be submitted
			 to the commission representative for review and approval prior to being
			 implemented. The written proposal or change shall be submitted to a commission
			 representative at least 14 days in advance of the planned activity. Rules,
			 fees, and a schedule of prizes must be made available to the player prior to
			 entry.
(2)
Limits.
Tournaments must be based on gambling games authorized by the commission. Entry
			 fees, less prizes paid, are subject to the wagering tax pursuant to Iowa Code
			 section 99F.1I. In determining adjusted gross receipts, to the extent that
			 prizes paid out exceed entry fees received, the facility shall be deemed to
			 have paid the fees for the participants.
(3)
Tournament chips.
Tournament chips used as wagers in table game tournament proposals approved
			 pursuant to this rule shall be imprinted with a number representing the value
			 of the chip or shall be assigned a value. The facility shall provide that:
a. The assigned value of tournament chips be
			 conspicuously displayed in the tournament area.
b. Internal controls which accoimt for all
			 tournament chips and include reconciliation, handling and variance procedures
			 are approved by a commission representative.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.7 - Table Game Requirements

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Devices that
			 determine or affect the outcome of wagers or are used in the collection of
			 wagers on table games are subject to the requirements of rule
			 491-11.4 (99F) and subrule
			 11.5(3). Additionally, software used in the conduct of table games is subject
			 to the following requirements:
a. Removable
			 storage media shall be sealed with tamper-evident tape by a commission
			 representative prior to implementation.
b. Random number generators shall conform to
			 the requirements of subrule 11.10(2); however, outcomes generated from the
			 random number generator results may be dependent on previous outcomes in the
			 following circumstances:
(1) When simulating
			 live card games where cards used are not reused until the next hand is dealt,
			 or until the multiplayer electronic device performs a shuffle of the simulated
			 cards.
(2) When the random number
			 generator is used in the award of a bonus outcome approved in accordance with
			 subrule 11.5(3). Bonus outcomes that are statistically dependent must employ
			 technology solutions to ensure that continuation from the last outcome is
			 maintained in the event of any malfunction.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.8 - Keno

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Keno shall be
			 conducted using an automated ticket writing and redemption system where a
			 game's winning numbers are selected by a random number generator
(2) Each game shall consist of the selection
			 of 20 numbers out of 80 possible numbers, 1 through 80.
(3) For any type of wager offered, the payout
			 must be at least 70 percent.
(4)
			 Multigame tickets shall be limited to 20 games.
(5) Writing or voiding tickets for a game
			 after that game has closed is prohibited.
(6) All winning tickets shall be valid up to
			 a maximum of one year from the date of purchase. All expired, unclaimed winning
			 tickets shall be subject to the requirements in 49 1-paragraph 12.11
			 (2)
"b. "
(7) The
			 administrator shall determine minimum hardware and software requirements to
			 ensure the integrity of play. An automated keno system must be proven to
			 accurately account for adjusted gross receipts to the satisfaction of the
			 administrator
(8) Adjusted gross
			 receipts from keno games shall be the difference between dollar value of
			 tickets written and dollar value of winning tickets as determined from the
			 automated keno system. The wagering tax pursuant to Iowa Code section 99F. 11
			 shall apply to adjusted gross receipts of keno games.
(9) An area of a facility shall not be
			 designated as gaming floor for the sole purpose of keno runners, who accept
			 patron wagering funds remotely from the keno game location.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.9 - Slot Machine Requirements

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Payout percentage. A
slot machine game must meet the following
			 maximum and minimum theoretical percentage payouts during the expected lifetime
			 of the game.
a. A slot machine game's
			 theoretical payout must be at least 80 percent and no more than 100 percent of
			 the amount wagered. The theoretical payout percentage is determined using
			 standard methods of probability theory. Slot machine games with a bonus feature
			 that is available with varying payouts based on the player's ability shall be
			 allowed if the difference between the minimum and maximum payout for all
			 ability-based outcomes does not exceed a 4 percent contribution to the overall
			 theoretical payout of the slot machine game.
b. A slot machine game shall have a
			 probability of obtaining the highest single advertised payout, which must
			 statistically occur at least once in 50 million games.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.12 - Progressive Slot Machines

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Meter required.
A progressive machine is a slot machine game
			 with an award amount that increases based on a function of credits bet on the
			 slot machine and that is awarded when a particular configuration of symbols or
			 events is displayed on the slot machine. Random events generating awards
			 independent of the base slot machine game and not dependent on any specific
			 slot machine game shall be considered bonus features. A progressive slot
			 machine or group of linked progressive slot machines must have a meter showing
			 the progressive jackpot payout.
(2)
Progressive controllers.
The reset or base value and the rate
			 of increment of a progressive jackpot game must be filed with a commission
			 representative prior to implementation. A reset or base value must equal or
			 exceed the equivalent nonprogressive jackpot payout.
(3)
Limits.
A facility may
			 impose a limit on the progressive jackpot payout of a slot machine if the limit
			 imposed is greater than the progressive jackpot payout at the time the limit is
			 imposed. The facility must prominently display a notice informing the public of
			 the limit. No progressive meter may be turned back to a lesser amount unless
			 one of the following circumstances occurs:
a.
			 The amount shown on the progressive meter is paid to a player as a
			 jackpot.
b. It is necessary to
			 adjust the progressive meter to prevent it from displaying an amount greater
			 than the limit imposed by the facility.
c. It is necessary to change the progressive
			 indicator because of game malfunction.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 11 - Gambling Games › Rule 491-11.13 - Licensing of Manufacturers and Distributors of Gambling Games or Implements of Gambling

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Impact on gambling.
In considering whether a manufacturer or
			 distributor applicant will be licensed or a specific product will be
			 distributed, the administrator shall give due consideration to the economic
			 impact of the applicant's product, the willingness of a licensed facility to
			 offer the product to the public, and whether its revenue potential warrants the
			 investigative time and effort required to maintain effective control over the
			 product.
(2)
Licensing
			 standards.
Standards which shall be considered when determining the
			 qualifications of an applicant shall include, but are not limited to, financial
			 stability; business ability and experience; good character and reputation of
			 the applicant as well as all directors, officers, partners, and employees;
			 integrity of financial backers; and any effect on the Iowa economy.
(3)
Application procedure.
Application for a manufacturer's or a distributor's license shall be made to
			 the commission for approval by the administrator. In addition to the
			 application, the following must be completed and presented when the application
			 is filed:
a. Disclosure of ownership
			 interest, directors, or officers of licensees.
(1) An applicant or licensee shall notify the
			 administrator of the identity of each director, corporate officer, owner,
			 partner, joint venture participant, trustee, or any other person who has any
			 beneficial interest of 5 percent or more, direct or indirect, in the business
			 entity. For any of the above, as required by the administrator, the applicant
			 or licensee shall submit background information on forms supplied by the
			 division of criminal investigation and any other information the administrator
			 may require.
For purposes of this rule, beneficial interest includes all
				direct and indirect forms of ownership or control, voting power, or investment
				power held through any contract, lien, lease, partnership, stockholding,
				syndication, joint venture, understanding, relationship (including family
				relationship), present or reversionary right, title or interest, or
				otherwise.
(2) For
			 ownership interests of less than 5 percent, the administrator may request a
			 list of these interests. The list shall include names, percentages owned,
			 addresses, social security numbers, and dates of birth. The administrator may
			 request the same information required of those individuals in subparagraph (1)
			 above.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Casino"
means all areas of a facility where
				gaming is conducted.
"Coin"
means tokens, nickels, and quarters of
				legal tender.
"Commission "
means the racing and gaming
				commission.
"Container"
means:
1. A box attached to a gaming table in which
			 shall be deposited all currency in exchange for gaming chips, fill and credit
			 slips, requests for fill forms, and table inventory forms.
2. A canister in a slot machine cabinet in
			 which currency is retained by slot machines and not used to make change or
			 automatic jackpot payouts.
"Count room"
means an area in the facility
				where contents of containers are counted and recorded.
"Currency"
means any coin or paper money of
				legal tender and paper forms of cashless wagering.
"Drop"
means removing the containers from the
				casino to the count room.
"Electronic wagering account"
means an
				individual player's account established by an authorized facility into which a
				player can deposit funds for the purpose of wagering on authorized gambling
				devices.
"Facility"
means an entity licensed by the
				commission to conduct gaming operations in Iowa.
"Hopper"
means a payout reserve container in
				which coins are retained by a slot machine to automatically pay
				jackpots.
"Internal controls"
means the facility's
				system of internal controls.
"Request"
means a request for credit slip,
				request for fill slip, or request for jackpot payout slip.
"Slip"
means a credit slip, fill slip, or
				jackpot payout slip.
"Slot machine"
means a mechanical or
				electronic gambling game device into which a player may deposit currency or
				other forms of cashless wagering and from which certain numbers of credits are
				awarded when a particular configuration of symbols or events is displayed on
				the machine.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.2 - Accounting Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Each
			 facility shall maintain complete and accurate records of all transactions
			 pertaining to revenues and costs.
(2) General accounting records shall be maintained on
			 a double entry system of accounting with transactions recorded on an accrual
			 basis.
(3) Detailed, supporting,
			 and subsidiary records shall be maintained. The records shall include, but are
			 not limited to:
a. Statistical game records
			 by gaming day to reflect drop and win amounts by table for each game.
b. Records of all investments, advances,
			 loans, and receivable balances due the facility .
c. Records related to investments in property and
			 equipment.
d. Records which
			 identify the handle, payout, win amounts and percentages, theoretical win
			 amounts and percentages; and differences between theoretical and actual win
			 amounts and percentages for each slot machine on a week-to-date, month-to-date,
			 and year -to-date basis.
e. Records
			 of all loans and other amounts payable by the facility.
f. Records that identify the purchase,
			 receipt, and disposal of gaming chips and tokens. All methods of disposal are
			 subject to administrator approval.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.4 - Accounting Controls Within the Cashier's Cage

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The assets for which the cashiers are
			 responsible shall be maintained on an imprest basis. At the end of each shift,
			 the cashiers assigned to the outgoing shift shall record on a cashier's count
			 sheet the face value of each cage inventory item counted and the total of the
			 opening and closing cage inventories and shall reconcile the total closing
			 inventory with the total opening inventory.
(2) At the conclusion of gaming activity each
			 gaming day, a copy of the cashiers' count sheets and related documentation
			 shall be forwarded to the accounting department for agreement of opening and
			 closing inventories; agreement of amounts thereon to other forms, records, and
			 documents required by this chapter; and the recording of all
			 transactions.
(3) Each facility
			 shall place on file with the commission the names of all persons authorized to
			 enter the cashier's cage and persons who possess the combination or keys to the
			 locks securing the entrance to the cage.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.5 - Gaming Table Container

Current through Register Vol. 47, No. 3, July 24, 2024
Each gaming table in a casino shall have attached to it a
				container.
(1) Each container shall
			 have:
a. A lock securing the contents of the
			 container, the key to which shall be logged out by the count team.
b. A separate lock securing the container to
			 the gaming table, the key to which shall be different from the key in paragraph
			 12.5(1)
"a "
and shall be logged out by the drop team, count
			 team, or emergency drop personnel pursuant to subrule 12.13(1).
c. A slot opening through which currency,
			 forms, records, and documents can be inserted.
d. A mechanical device that will close and
			 lock the slot opening upon removal of the container from the gaming
			 table.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.6 - Accepting Currency at Gaming Tables

Current through Register Vol. 47, No. 3, July 24, 2024
Whenever currency is presented by a patron at a gaming table in
				exchange for gaming chips, the following procedures and requirements shall be
				observed:
(1) The dealer or boxperson
			 accepting the currency shall spread the currency on the top of the gaming
			 table.
(2) The dealer or boxperson
			 shall verbalize the currency value in a tone of voice necessary to be heard by
			 the patron and the casino supervisor assigned to the gaming table.
(3) The dealer or boxperson shall take the
			 currency from the top of the gaming table and place it into the container
			 immediately after verbalizing the amount.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.7 - Procedures for the Movement of Gaming Chips to and From Gaming Tables

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Slips.
Each slip shall be sequentially numbered, shall be
			 simultaneously printed in two or three copies, and shall discharge in the
			 cashier's cage. Casino supervisors or casino clerks shall input data for each
			 slip, and each prepared copy shall contain the following information:
a. The type of transfer.
b. The sequentially ordered slip
			 number.
c. The date and time of
			 preparation.
d. The total amount of
			 each denomination.
e. The total
			 amount of all denominations.
f. The
			 game and table number.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.8 - Dropping or Opening a Gaming Table

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The table inventory slips shall be a
			 two-part form, a "closer" and an "opener," containing the following:
a. The date and time of
			 preparation.
b. The game and table
			 number.
c. The total value of each
			 denomination of gaming chips.
d.
			 The total value of all denominations of gaming chips.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.9 - Slot Machine Container and Key

Current through Register Vol. 47, No. 3, July 24, 2024
Each slot machine shall have a container(s) that is housed in a
				locked compartment(s) separate from any other compartment of the slot
				machine.
(1) Each container shall:
a. Have a lock securing the contents of the
			 container, the key to which shall be logged out by the count team or employees
			 authorized by the internal controls to address container malfunction
			 issues.
b. Have a lock to each
			 compartment securing the container to the slot machine, the key to which shall
			 be different from the key in paragraph 12.9(1)"a" and shall be logged out by
			 the drop team, employees authorized by the internal controls to address
			 container malfunction issues, or employees transporting container(s) according
			 to rule 491-12.13 (99F).
c. Be
			 identified at the time of removal by a number corresponding to the number of
			 the slot machine from which the container is removed.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.10 - Procedures for Hopper Fills and Attendant Payouts

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Slips.
Each slip shall
			 be sequentially numbered, and two copies shall be simultaneously printed. An
			 employee authorized by the internal controls shall input data for each slip,
			 and each prepared copy shall contain the following information:
a. The type of transaction.
b. The sequentially ordered slip
			 number.
c. The date and time of
			 preparation.
d. For attendant
			 payouts, the amount to be paid and the cage location from which the amount is
			 to be paid.
e. For jackpots, the
			 winning combination to be paid.
f.
			 For hopper fills, the denomination and amount of currency to be distributed.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.11 - Attendant and Ticket Payout Accounting

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Attendant payouts.
Under
			 this rule, unless otherwise subject to Iowa Code chapter 556, jackpots and
			 accumulated credits paid by a slip that are unpaid or unclaimed at the close of
			 a facility's fiscal year shall be disallowed as a deduction from gross receipts
			 for the calculation of adjusted gross revenue for the wagering tax. A facility
			 shall make this adjustment to revenue within 90 days of the close of the
			 facility's fiscal year.
(2)
Ticket payouts.
Payouts dispensed by a ticket issued directly
			 from a gaming device must have a minimum payout redemption period of 90 days
			 from the date of issuance.
a. Notwithstanding
			 491-subrule 5.4(14), an issued ticket redeemed for cash or deposited in a slot
			 machine for machine credits shall be retained for a minimum of 90 days from the
			 redemption date. The ticket may be subsequently destroyed if record of the
			 transaction is retrievable by other means.
b. At the close of the facility's fiscal
			 year, tickets issued in previous fiscal years and tickets with expired
			 redemption periods that remain outstanding and unredeemed are subject to the
			 requirements of subrule 12.11(1).
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.12 - Computer Recording Requirements and Monitoring of Slot Machines

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A facility
			 shall have an online monitoring and control system connected to each slot
			 machine in the casino to record and monitor the slot machine's
			 activities.
(2) The online
			 monitoring and control system shall be designed and operated to automatically
			 perform the functions relating to slot machine meters in the casino as follows:
a. Record the number and total of currency
			 placed in the slot machine for the purpose of activating play.
b. Record the number and total of currency in
			 the container(s).
c. Record the
			 number and total of currency to be paid manually as the result of a
			 jackpot.
d. Record the electronic
			 meter information required by 491-paragraph 11.10(2)
"c.
			 "
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.13 - Transportation of Containers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 Each facility shall place on file with a commission representative a schedule
			 setting forth the specific times at which the containers will be brought to or
			 removed from the gaming tables or slot machines for transport to the count
			 room. An emergency drop that deviates from the schedule shall be permissible
			 for instances of full containers or container malfunctions provided that
			 representatives from the security department and another department conduct the
			 drop and the process is recorded by the surveillance department from the time
			 of machine entry until the container is secured in the count room or other
			 approved secure location. The commission representative shall be notified after
			 each occurrence.
(2) A security
			 employee shall accompany and observe the drop team. For table games, all
			 containers removed from the gaming tables shall be transported by a security
			 employee and a table game supervisor.
(3) All containers removed from slot machine
			 cabinets shall:
a. Be removed by a drop team
			 wearing uniforms or outer garments as required by subrule 12.15(2).
b. Be replaced immediately with an empty
			 container that shall be secured in the cabinet.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.14 - Count Room-characteristics

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Each facility shall have a count room
			 that shall:
a. Be designed and constructed to
			 provide maximum security for materials housed within and the activities
			 conducted therein.
b. Have an alarm
			 device connected to the entrance of the room that causes a signaling to the
			 monitors of the closed circuit surveillance system and to the commission
			 representative's office whenever the door to the room is opened.
c. Have, if currency is counted within the
			 count room, a count table constructed of clear glass or similar material for
			 the emptying, counting, and recording of the contents of containers.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.15 - Opening, Counting, and Recording Contents of Containers in the Count Room

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Each
			 facility shall file with a commission representative the specific times and
			 procedures for opening, counting, and recording the contents of
			 containers.
(2) All persons present
			 in the count room during the counting process, unless expressly exempted by a
			 commission representative, shall wear a full-length, one-piece, pocketless
			 outer garment with openings only for the arms, feet, and neck that extends over
			 any other garments and covers the tops of any footwear.
(3) Persons shall not:
a. Carry a pocketbook or other container into
			 the count room, unless it is transparent.
b. Remove their hands from or return them to
			 a position on or above the count table unless the backs and palms of the hands
			 are first held straight out and exposed to the view of other members of the
			 count team and the closed circuit surveillance camera.
Iowa Administrative Code › Agency 491 - Racing and Gaming Commission › Chapter 12 - Accounting and Cash Control › Rule 491-12.16 - Electronic Wagering Accounts

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A facility may
			 be allowed to offer electronic wagering accounts for patrons enrolled at that
			 facility for use on premises at that facility. Prior to offering any electronic
			 wagering accounts, the facility shall submit additional internal controls,
			 approved by a commission representative in accordance with rule
			 491-12.3 (99F), that include the
			 following for operation of an account:
a.
			 Limitation of one active account per individual player.
b. Details on how a player will be identified
			 and the methods required to access funds in the account.
c. Process to easily and prominently impose
			 limitations for wagering parameters including, but not limited to, deposits and
			 wagers. Upon receipt, any self-imposed limitations must be employed correctly
			 and immediately as indicated to the player. No changes can be made reducing the
			 severity of the self-imposed limitations for at least 24 hours. If the wagering
			 account includes access to wagering account information, this process must
			 include the capability to notify the player for self-imposed
			 limitations.
d. Process to prohibit
			 wagering by participants of the statewide self-exclusion program set forth in
			 Iowa Code section 99F.4(22). The
			 operator must ensure that newly enrolled participants are paid in full for
			 their account balance within a reasonable time provided that the operator
			 acknowledges that the funds have cleared.