[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-571503-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-571503-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","chapter-99f-gambling-games-and-sports-wagering-regulation","CHAPTER 99F - Gambling Games and Sports Wagering Regulation","","Chapter 99F establishes definitions and the regulatory framework for gambling games and sports wagering, as referenced by multiple Iowa Code sections. It outlines the scope of provisions, authorization and powers, and licensing processes for conducting gambling on excursion gambling boats and gambling structures, including fees, taxes, requirements, and prohibitions. The chapter also covers license limitations, application obligations, bond, records and supervision, audits and annual reporting, prohibited activities and penalties, forfeiture, distributor/manufacturer licensing, inspection, tax on winnings, setoff, and a regulatory revolving fund.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/chapter-99f-gambling-games-and-sports-wagering-regulation/571503/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/chapter-99f-gambling-games-and-sports-wagering-regulation/571503.png","ImageObject",442,249,{"name":42,"@type":43},"jayni","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-16","2026-10-13",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What does Chapter 99F define, and what key term affects calculations of receipts?","Question",{"text":62,"@type":63},"The chapter provides definitions for multiple concepts used throughout Chapter 99F. It defines “Adjusted gross receipts” as gross receipts minus certain winnings and promotional play receipts, with a specific fiscal-year inclusion rule for promotional play receipts between July 1, 2021 and June 30, 2026.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How does Chapter 99F regulate authorization to conduct gambling on excursion boats and gambling structures?",{"text":67,"@type":63},"Chapter 99F sets the licensing framework for operating gambling games on excursion gambling boats and at gambling structures. It describes application processes, operating agreements, licensing fees, limitations on issuing licenses, and licensing terms and conditions including revocation.",{"name":69,"@type":60,"acceptedAnswer":70},"What enforcement and compliance provisions are included in Chapter 99F?",{"text":71,"@type":63},"The chapter includes bond requirements, record-keeping and reporting obligations with supervision and confidentiality, annual audits of licensee operations, and annual reporting by the commission. It also establishes prohibited activities, penalties, forfeiture of property, distributor/manufacturer licensing, inspection authority, and rules for taxation on winnings and setoff.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},571503,1792109507,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},3985747859343,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","CHAPTER 99F  \nGAMBLING GAMES AND SPORTS WAGERING REGULATION  \nReferred to in §15E.311, 15J.2, 21.2, 80.25A, 80.26, 99B.21, 99D.2, 99D.7, 99D.9A, 99D.9C, 99D.9D, 99D.11, 99D.14, 99E.1, 99G.3, 123.30, 123.49, 142D.4, 232C.4, 422.16, 533C.103, 537A.4, 714B.10, 725.7, 725.13, 725.15  \n99F.1 Definitions.  \n99F.2 Scope of provisions.  \n99F.3 Gambling games and sports  \nwagering authorized.  \n99F.4 Powers.  \n99F.4A Gambling games at pari-mutuel racetracks—fees and taxes.  \n99F.4B Rules.  \n99F.4C Gambling games prohibition area.  \n99F.4D Gambling games at gambling structures—requirements—licensing.  \n99F.5 License to conduct gambling  \ngames on excursion gambling boats and at gambling structures — license to operate boat—applications—operating agreements—fee.  \n99F.5A Limitations on issuance of licenses to conduct gambling games. Repealed by its own terms; 2022 Acts, ch 1143, §17 .  \n99F.6 Requirements of applicant—fee  \n—penalty.  \n99F.7 Licenses—terms and conditions  \n—revocation.  \n99F.7A Sports wagering—license—terms and conditions—fees.  \n99F.8 Bond of licensee.  \n99F.9 Wagering—advance deposit  \nsports wagering — age restrictions.  \n99F.10 Regulatory fee—local fees—initial license fee.  \n99F.11 Gambling games and sports wagering taxes—rate—allocations.  \n99F.12 Licensees—records—reports—supervision—confidentiality.  \n99F.13 Annual audit of licensee operations.  \n99F.14 Annual report of commission. 99F.15 Prohibited activities—penalties. 99F.16 Forfeiture of property.  \n99F.17 Distributors and manufacturers  \n—licenses.  \n99F.17A Inspection of gambling games or  \nimplements of gambling. 99F.18 Tax on winnings.  \n99F.19 Setoff.  \n99F.20 Gaming regulatory revolving fund.  \n99F.1 Definitions.  \nAs used in this chapter unless the context otherwise requires:  \n1. “Adjusted gross receipts” means the gross receipts on gambling games less winnings paid to wagerers on gambling games and less promotional play receipts on gambling games. However, for each fiscal year during the time period beginning July 1, 2021, and ending June 30, 2026,“adjusted gross receipts” shall include promotional play receipts on gambling games.  \n2. “Applicant” means any person applying for an occupational license or applying for a license to operate an excursion gambling boat, or the officers and members of the board of directors of a qualified sponsoring organization located in Iowa applying for a license to conduct gambling games on an excursion gambling boat.  \n3. “Authorized sporting event” means a professional sporting event, collegiate sporting event, international sporting event, or professional motor race event. “Authorized sporting event” does not include a race as defined in section 99D.2, a fantasy sports contest as defined in section 99E.1, minor league sporting event, or any athletic event or competition of an interscholastic sport as defined in section 9A.102 .  \n4. “Cheat” means to alter the selection of criteria which determine the result of a gambling game or the amount or frequency of payment in a gambling game.  \n5. “Claimant agency” means a public agency as defined in section 421.65, subsection 1, or the state court administrator as defined in section 602.1101.  \n6. “Collegiate sporting event” means an athletic event or competition of an intercollegiate sport as defined in section 9A.102 .  \n7. “Commission” means the state racing and gaming commission created under section 99D.5.  \n8. “Distributor” means a person who sells, markets, or otherwise distributes gambling games or implements of gambling which are usable in the lawful conduct of gambling games  \nTue Dec 09 22:28:53 2025 Iowa Code 2026, Chapter 99F (50, 1)  \npursuant to this chapter, to a licensee authorized to conduct gambling games pursuant to this chapter.  \n9. “Division” means the division of criminal investigation of the department of public safety as provided in section 80.4.  \n10. “Dock” means the location where an excursion gambling boat moors for the purpose of embarking pass","cbCairRYIQGFgfuW","https://ap.wps.com/l/cbCairRYIQGFgfuW","pdf",229585,25,"English","# 99F.1 Definitions\n## 99F.2 Scope of provisions\n## 99F.3 Gambling games and sports wagering authorized\n## 99F.4 Powers\n## 99F.5 License to conduct gambling games\n## 99F.6 Requirements of applicant—fee—penalty\n## 99F.7 Licenses—terms and conditions—revocation\n## 99F.7A Sports wagering—license—terms and conditions—fees\n## 99F.8 Bond of licensee\n## 99F.9 Wagering—advance deposit—sports wagering—age restrictions\n## 99F.10 Regulatory fee—local fees—initial license fee\n## 99F.11 Gambling games and sports wagering taxes—rate—allocations\n## 99F.12 Licensees—records—reports—supervision—confidentiality\n## 99F.13 Annual audit of licensee operations\n## 99F.14 Annual report of commission\n## 99F.15 Prohibited activities—penalties\n## 99F.16 Forfeiture of property\n## 99F.17 Distributors and manufacturers—licenses\n## 99F.17A Inspection of gambling games or implements of gambling\n## 99F.18 Tax on winnings\n## 99F.19 Setoff\n## 99F.20 Gaming regulatory revolving fund","[{\"question\":\"What does Chapter 99F define, and what key term affects calculations of receipts?\",\"answer\":\"The chapter provides definitions for multiple concepts used throughout Chapter 99F. It defines “Adjusted gross receipts” as gross receipts minus certain winnings and promotional play receipts, with a specific fiscal-year inclusion rule for promotional play receipts between July 1, 2021 and June 30, 2026.\"},{\"question\":\"How does Chapter 99F regulate authorization to conduct gambling on excursion boats and gambling structures?\",\"answer\":\"Chapter 99F sets the licensing framework for operating gambling games on excursion gambling boats and at gambling structures. It describes application processes, operating agreements, licensing fees, limitations on issuing licenses, and licensing terms and conditions including revocation.\"},{\"question\":\"What enforcement and compliance provisions are included in Chapter 99F?\",\"answer\":\"The chapter includes bond requirements, record-keeping and reporting obligations with supervision and confidentiality, annual audits of licensee operations, and annual reporting by the commission. It also establishes prohibited activities, penalties, forfeiture of property, distributor/manufacturer licensing, inspection authority, and rules for taxation on winnings and setoff.\"}]","CHAPTER 99F - Gambling Games and Sports Wagering Regulation | PDF",1791920903,9]