Iowa · statute · Iowa Code ch. 99B · 38 active provisions
As used in this chapter, unless the context otherwise requires: 1. “Amusement concession” means a game of skill or game of chance with an instant win possibility where, if the participant completes a task, the participant wins a prize. “Amusement concession” includes but is not limited to carnival-style games that are…
The department may adopt rules pursuant to chapter 17A to carry out the provisions of this chapter. Rules adopted by the department may include but are not limited to the following: 1. Descriptions of books, records and accounting required. 2. Requirements for qualified organizations. 3. Methods of displaying costs and…
1. The department may deny, suspend, or revoke a license if the department finds that an applicant, licensee, or an agent of the licensee violated or permitted a violation of a provision of this chapter or a departmental rule adopted pursuant to chapter 17A, or for any other cause for which the director of the departme…
In addition to any other penalty specified in this chapter, the following penalties shall apply: 1. A person who knowingly fails to comply with the requirements of this chapter and the rules adopted pursuant to chapter 17A commits a serious misdemeanor. 2. A person who intentionally files a false or fraudulent report o…
1. Social gambling, registered amusement devices, and amusement concessions not at a permanent location, require payment solely by cash. 2. Except as provided by subsection 1, a participant in an activity authorized by this chapter may make payment by cash, personal check, money order, bank check, cashier’s check, elec…
Upon request of the department of inspections, appeals, and licensing or the division of criminal investigation of the department of public safety, the attorney general shall institute in the name of the state the proper proceedings against a person charged by either department with violating this chapter, and a county…
The division of criminal investigation of the department of public safety may investigate to determine licensee compliance with the requirements of this chapter. Investigations may be conducted either on the criminal investigation division’s own initiative or at the request of the department of inspections, appeals, an…
All prizes awarded pursuant to a gambling activity under this chapter are Iowa earned income and are subject to state and federal income tax laws. A person conducting a game of skill, game of chance, bingo, or a raffle shall deduct state income taxes, pursuant to section 422.16, subsection 2, from a cash prize awarded…
As used in this subchapter and subchapter III, unless the context otherwise requires: 1. “Electronic bingo equipment” means an electronic device that assists an individual with a disability in the use of a bingo card during a bingo game. 2. “Large raffle” means a raffle where the cumulative value of cash and prizes is…
1General provisions. a. A qualified organization shall submit an application for a license, along with any required fees, to the department at least thirty days in advance of the beginning of the gambling activity, including the sale of entries or promotion of the sale of entries for raffles. b. For purposes of this se…
A qualified organization licensed pursuant to section 99B.12 shall, as a condition of licensure under section 99B.12, comply with the requirements of this section. 1Authorized gambling activities display of license. A licensed qualified organization may only conduct gambling activities as authorized by the license and…
1. A licensed qualified organization shall certify that the receipts from all charitable gambling conducted by the organization under this chapter, less reasonable expenses, charges, fees, taxes, and deductions, either will be distributed as prizes to participants or will be dedicated and distributed for educational, c…
1. Unless otherwise provided, a prize awarded by a licensed qualified organization shall comply with the following requirements: a. Only merchandise prizes whose value does not exceed ten thousand dollars may be awarded for games of skill and games of chance. If a prize consists of more than one item, unit, or part, th…
1. A qualified organization licensed pursuant to section 99B.12, unless otherwise provided, shall maintain proper books of account and records showing, in addition to any other information required by the department, the following: a. Gross receipts and the amount of the gross receipts taxes collected or accrued with r…
A licensed qualified organization shall comply with the requirements of this section for the purposes of conducting bingo at a bingo occasion. 1Operational requirements. a. A bingo occasion shall not last for longer than four consecutive hours. b. Only one licensed qualified organization may conduct bingo occasions wit…
1. For purposes of this section: a. “Community festival” means a festival of no more than six consecutive days in length held by a community group. b. “Community group” means an Iowa nonprofit, tax-exempt organization which is open to the general public and established for the promotion and development of the arts, his…
A person shall be authorized to conduct a bingo occasion without a license as otherwise required by this chapter if all of the following requirements are met: 1. Participants in the bingo occasion are not charged to enter the premises where bingo is conducted. 2. Participants in the bingo occasion are not charged to pl…
1General provisions. A licensed qualified organization may conduct a raffle as permitted by the applicable license and in accordance with the following requirements: a. The winner of a raffle shall not be required to be present to win. b. If the winner is not present to win, notification to the winner shall be made as…
1. A qualified organization with a two-year qualified organization license may conduct a raffle using an electronic raffle system, if the qualified organization complies with the requirements of section 99B.24 and this section. 2. The licensed qualified organization shall only use an electronic raffle system purchased…
1. A licensed qualified organization may conduct one game night per calendar month subject to the provisions of this section. 2. A licensed qualified organization conducting a game night may do any of the following during the game night: a. Charge an entrance fee or a fee to participate in the games. b. Award cash or m…
1. As used in this section, unless the context otherwise requires: a. “Card game” includes but is not limited to poker, pinochle, pitch, gin rummy, bridge, euchre, hearts, or cribbage. b. “Qualified organization representing veterans” means any qualified organization which represents veterans, which is a post, branch,…
1. A person may conduct an amusement concession if all of the following conditions are met: a. The person conducting the amusement concession has submitted a license application and a fee of fifty dollars for each amusement concession, and has been issued a license for the amusement concession, and prominently displays…
1. As used in this section, unless the context otherwise requires, “manufacturer or distributor” means a person engaged in business in this state who originally produces, or purchases from a business that originally produces, equipment or supplies which are specifically used in the conduct of a bingo occasion or an ele…
For purposes of this subchapter, unless the context otherwise requires: 1. “Public place” means an indoor or outdoor area, whether privately or publicly owned, to which the public has access by right or by invitation, expressed or implied, whether by payment of money or not, but not a place when used exclusively by one…
1. Social gambling is lawful under section 99B.43, 99B.44, or 99B.45, when all of the following requirements are met: a. The gambling occurs between two or more people who are together for purposes other than social gambling. A social relationship must exist beyond that apparent in the gambling situation. b. The gambli…