Iowa Gambling Laws

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The department may revoke a registration issued pursuant to section 99B. Any person who keeps a house, shop, or place resorted to for the purpose of gambling, or permits any person in any house, shop, or other place under the person's control or care to conduct bookmaking or to play at cards, dice, iowa sales tax on gambling, roulette, equality, punchboard, slot machine or other game for money or other thing, commits a serious misdemeanor.

Registration shall be submitted on forms designated by the department that shall contain the information required by the department by rule. For the purpose of this paragraph, a person wins the total amount at stake in any game, wager or bet, regardless of any amount that person may have contributed to the amount at stake.

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Athletic or sporting contests, leagues or tournaments, rodeos, horse shows, golf, bowling, trap or skeet shoots, fly casting, tractor pulling, rifle, pistol, musket, muzzle-loader, pool, darts, archery, and horseshoe contests, leagues, or tournaments. Notwithstanding any provision of section 99B. The value of the ticket or share is the price of the ticket or share as established by the Iowa lottery authority pursuant to chapter 99G.

All prizes awarded are Iowa earned income and are subject to state and federal income tax laws. No person may participate in any wager, bet or pool which relates to an athletic event or contest and which is authorized or sponsored by one or more schools, educational institutions, or interscholastic athletic organizations if the person is a coach, official, player or contestant in the athletic event or contest.

Reasonable expenses, charges, fees, taxes other than the state and local sales tax, and deductions allowed by the department shall not exceed twenty-five percent of net receipts.

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For purposes of this section, the annual registration fee shall be as follows: Except as otherwise provided in this chapter, the knowing failure of any person to comply with the limitations imposed by this chapter constitutes unlawful gambling, a serious misdemeanor. No participant is participating as an agent of another person.

For the purpose of determining the existence of a lottery under this section, a consideration shall not be deemed to have been paid or furnished where all or substantially all entries representing chances to win are submitted by means of the internet or the United States mail or by similar delivery method to the person or persons conducting the lottery, game of chance, contest, or activity prior to any prize being awarded, and where one or more of such chances to win may be obtained by participants where no purchase or payment is required to enter or win.

The game is posted and the cost to play the game does not exceed three dollars. A natural person does not "conduct" a game or activity if the person is merely a participant in a game or activity which complies with section 99B. A person who, in any manner or for any purpose, except under a proceeding to destroy the device, has in possession or control a gambling device is guilty of a serious misdemeanor.

Except as otherwise permitted by section 99B. See Iowa Charitable Gaming Laws. If the applicant is an organization, then the requirements of paragraph "a", subparagraphs 1 through 3apply to the officers, directors, partners and controlling shareholders of the organization. As used in this chapter, unless the context otherwise requires: However, the denial, suspension, or revocation of one type of gambling license does not require, but may result in, the denial, suspension, or revocation of a different type of gambling license held by the same licensee.

For an owner of no more than two electrical and mechanical amusement devices registered as provided in section 99B. No participant pays an entrance fee, cover charge, or other charge for the privilege of participating in gambling, or for the privilege of gaining access to the location in which gambling occurs. A poker, blackjack, craps, keno, or roulette contest, league, or tournament shall not be considered a bona fide contest under this section.

All participants in the gambling are individuals, and no participant may participate as the agent of another person. The guilt of a person who aids and abets the commission of a crime must be determined upon the facts which show the part the person had in it, and does not depend upon the degree of another person's guilt. A commercial organization shall not conduct a promotional activity that involves the sale of pull—tab tickets or instant tickets, as defined in section 99G.

Games of skill and games of chance, except those prohibited by paragraph "a" of this subsection. A licensee who willfully fails to maintain the records when required by section 99B. If any person make or aid in making or establishing, or advertise or make public a scheme for a lottery; or advertise, offer for sale, sell, negotiate, dispose of, purchase, or receive a ticket or part of a ticket in a lottery or number of a ticket in a lottery; or have in the person's possession a ticket, part of a ticket, or paper purporting to be the number of a ticket of a lottery, with intent to sell or dispose of the ticket, part of a iowa sales tax on gambling, or paper on the person's own account or as the agent of another, the person commits a serious misdemeanor.

Any licensee knowingly allowing a person under the age of twenty-one to participate in the gambling prohibited by this paragraph iowa sales tax on gambling any person knowingly participating in gambling with a person under the age of twenty-one, is guilty of a simple misdemeanor.

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A person who knowingly permits a person under the age of twenty—one years to make or attempt to make a gambling wager, except as permitted under chapter 99Bis guilty of a simple misdemeanor. This subsection shall not be construed to prohibit a commercial organization from giving away pull—tab tickets, instant tickets, coupons, or tokens free of charge as part of a promotional activity, provided that the other provisions of this section are complied with.

A license is valid for a period of one year from the date of issue. If a request for a hearing is timely received by the department, the applicant or licensee shall be given an opportunity for a prompt and fair hearing iowa sales tax on gambling the department and the denial, suspension, or revocation shall be deemed suspended until the department makes a final determination.

A game of skill or game of chance lawfully may be conducted by a person at an amusement concession, but only if the person has been authorized to conduct the game at a specific location as follows: For purposes of this section, an electrical and mechanical amusement device means an electrical and mechanical amusement device required to be registered as provided in section 99B.

Any person who records or registers bets or wagers or sells pools upon the result of any trial or contest of skill, speed, or power iowa sales tax on gambling endurance of human or beast, or upon the result of any political nomination or election, and any person who keeps a place for the purpose of doing any such thing, and any owner, lessee, or occupant of any premises, who knowingly permits the same, or any part thereof, to be used for any such purpose, and anyone who, as custodian or depositary thereof, for hire or reward, receives any money, property, or thing of value staked, wagered, or bet upon any such result, shall be guilty of a serious misdemeanor.

Repealed by Acts, ch. The gambling is not participated in, either wholly or in part, on or in any property subject to chapterrelating to schoolhouses and schoolhouse sites. The department shall adopt rules providing for the submission of information to the department by a person registered pursuant to this section if information in the initial registration is changed, including discontinuing the business in this state.

The department of inspections and appeals may issue a license pursuant to this section only once during a calendar year to any one person. No person receives or has any fixed or contingent right to receive, directly or indirectly, any profit, remuneration, or compensation from or as a result of the gambling, except any amount which the person may win as a participant on the same basis as the other participants.

A gambling device intended for use or used as provided in this section is exempt from the provisions of iowa sales tax on gambling For the purpose of this paragraph a person wins the total amount at stake in any game, wager or bet, regardless of any amount that person may have contributed to the amount at stake.

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