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Senate
File
2101
-
Introduced
SENATE
FILE
2101
BY
DICKEY
A
BILL
FOR
An
Act
relating
to
the
distribution
of
gambling
games
and
1
sports
wagering
receipts
for
nonprofit
purposes,
and
2
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
99F.6,
subsection
4,
paragraph
a,
1
subparagraph
(2),
Code
2026,
is
amended
to
read
as
follows:
2
(2)
(a)
A
qualified
sponsoring
organization
licensed
to
3
operate
gambling
games
under
this
chapter
shall
distribute
4
the
receipts
of
all
gambling
games,
less
reasonable
expenses,
5
charges,
taxes,
fees,
and
deductions
allowed
under
this
6
chapter
,
as
winnings
to
players
or
participants
or
shall
7
distribute
the
receipts
for
educational,
civic,
public,
8
charitable,
patriotic,
or
religious
uses
as
defined
in
section
9
99B.1
.
A
qualified
sponsoring
organization
shall
provide
that
10
any
organization
exempt
from
federal
income
taxes
under
section
11
501(c)(19)
of
the
Internal
Revenue
Code,
as
defined
in
section
12
422.3
,
shall
be
eligible
for
a
distribution
of
adjusted
gross
13
receipts
for
educational,
civic,
public,
charitable,
patriotic,
14
or
religious
uses
as
required
by
this
subparagraph.
However,
a
15
licensee
to
conduct
gambling
games
under
this
chapter
shall,
16
unless
an
operating
agreement
for
an
excursion
gambling
boat
17
otherwise
provides,
distribute
at
least
three
percent
of
the
18
adjusted
gross
receipts
and,
if
applicable,
three-quarters
of
19
one
percent
of
sports
wagering
net
receipts
for
each
license
20
year
for
educational,
civic,
public,
charitable,
patriotic,
21
or
religious
uses
as
defined
in
section
99B.1
,
as
provided
in
22
subparagraph
division
(b)
.
However,
if
a
licensee
who
is
also
23
licensed
to
conduct
pari-mutuel
wagering
at
a
horse
racetrack
24
has
unpaid
debt
from
the
pari-mutuel
racetrack
operations,
25
the
first
receipts
of
the
gambling
games
operated
within
the
26
racetrack
enclosure
less
reasonable
operating
expenses,
taxes,
27
and
fees
allowed
under
this
chapter
shall
be
first
used
to
pay
28
the
annual
indebtedness.
29
(b)
(i)
A
licensee
making
a
required
distribution
for
30
educational,
civic,
public,
charitable,
patriotic,
or
religious
31
uses
pursuant
to
subparagraph
division
(a)
shall
distribute
32
the
moneys,
including
moneys
from
gambling
games
and
sports
33
wagering
receipts
contributed
by
persons
who
are
not
residents
34
of
Iowa,
on
a
pro
rata
basis
for
use
in
each
Iowa
county
whose
35
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2101
residents
contributed
to
the
gambling
games
or
sports
wagering
1
receipts
of
the
licensee.
2
(ii)
To
determine
the
share
of
the
moneys
to
be
distributed
3
for
use
in
each
Iowa
county,
the
licensee
shall
transmit
to
the
4
department
of
revenue
a
report
of
the
counties
of
residence
5
of
all
persons
known
to
the
licensee
to
have
contributed
to
6
the
gambling
games
or
sports
wagering
receipts
of
the
licensee
7
and
the
amount
each
such
person
contributed
to
the
receipts
of
8
the
licensee.
The
licensee
shall
gather
information
for
the
9
report
from
data
players
have
given
to
the
licensee,
including
10
for
participation
in
rewards
programs.
Within
sixty
days
of
11
receipt
of
a
report,
the
department
of
revenue
shall
inform
the
12
licensee
of
the
percentage
of
the
distribution
to
be
made
for
13
use
in
each
Iowa
county,
which
shall
be
based
on
the
amount
14
of
contributions
from
the
residents
of
a
given
Iowa
county
in
15
comparison
to
the
total
amount
of
contributions
from
residents
16
of
Iowa
who
contributed
to
such
receipts
of
the
licensee.
17
(iii)
If
the
distribution
for
use
in
an
Iowa
county
would
18
amount
to
less
than
three
percent
of
the
total
distribution,
or
19
if
the
licensee
does
not
receive
a
suitable
application
from
20
an
organization
for
use
of
the
distribution
in
the
county,
the
21
licensee
may
retain
the
moneys
dedicated
to
distribution
for
22
use
in
the
county
for
a
period
not
to
exceed
three
years.
23
(iv)
If
a
licensee
does
not
receive
a
suitable
application
24
for
use
of
a
distribution
in
a
county
within
the
three-year
25
period,
the
licensee
shall
transfer
the
moneys
dedicated
to
26
distribution
for
use
in
the
county
to
the
department
of
revenue
27
for
deposit
in
the
county’s
account
in
the
county
endowment
28
fund
created
pursuant
to
section
15E.311.
29
(v)
A
licensee
may
make
a
distribution
under
this
30
subparagraph
division
(b)
to
the
department
of
revenue
for
31
deposit
in
the
county’s
account
in
the
county
endowment
fund
32
created
pursuant
to
section
15E.311.
33
Sec.
2.
APPLICABILITY.
This
Act
applies
to
gambling
34
games
and
sports
wagering
receipts
collected
in
a
fiscal
year
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2101
beginning
on
or
after
the
effective
date
of
this
Act.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
bill
relates
to
the
allocation
of
required
nonprofit
5
distributions
of
gambling
games
and
sports
wagering
receipts.
6
Under
current
law,
most
licensees
are
required
to
distribute
at
7
least
3
percent
of
the
licensee’s
adjusted
gross
receipts
from
8
gambling
games
and
three-quarters
of
1
percent
of
net
receipts
9
from
sports
wagering
to
organizations
dedicated
to
civic,
10
public,
charitable,
patriotic,
or
religious
uses.
The
bill
11
requires
these
distributions
to
be
made
on
a
pro
rata
basis
for
12
use
in
Iowa
counties
whose
residents
are
known
to
the
licensee
13
to
have
contributed
to
the
gambling
games
and
sports
wagering
14
receipts
of
the
licensee.
15
To
calculate
the
percentage
of
a
distribution
that
will
16
be
made
for
use
in
each
Iowa
county,
the
bill
requires
the
17
licensee
to
transmit
to
the
department
of
revenue
(department)
18
the
counties
of
residence
of
all
persons
known
to
the
licensee
19
to
have
contributed
to
the
gambling
games
or
sports
wagering
20
receipts
of
the
licensee
and
the
amount
each
such
person
21
contributed
to
the
receipts
of
the
licensee.
The
licensee
22
shall
gather
information
for
the
report
from
data
players
have
23
given
to
the
licensee,
including
for
participation
in
a
rewards
24
program.
The
department
shall
then
inform
the
licensee
of
the
25
percentage
of
the
distribution
to
be
made
for
use
in
each
Iowa
26
county,
based
on
the
amount
of
contributions
from
residents
27
of
the
county.
If
the
distribution
within
a
county
would
28
amount
to
less
than
3
percent
of
the
total
distribution,
or
if
29
the
licensee
does
not
receive
a
suitable
application
from
an
30
organization
for
use
in
a
county,
the
licensee
may
retain
the
31
moneys
dedicated
to
distribution
for
use
in
that
county
for
a
32
period
not
to
exceed
three
years.
After
three
years,
the
bill
33
requires
a
licensee
to
transfer
the
moneys
to
the
department
34
for
deposit
in
the
county’s
account
in
the
county
endowment
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fund
if
the
licensee
does
not
receive
a
suitable
application
1
from
an
organization
for
use
in
that
county.
The
bill
also
2
allows
licensees
to
make
distributions
under
the
bill
to
a
3
county’s
account
in
the
county
endowment
fund.
4
The
bill
applies
to
gambling
games
and
sports
wagering
5
receipts
collected
in
a
fiscal
year
beginning
on
or
after
the
6
effective
date
of
the
bill.
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