2005 Idaho Code - 54-2514 — DOG RACING -- DISTRIBUTION OF DEPOSITS -- BREAKAGE

                                  TITLE  54
                    PROFESSIONS, VOCATIONS, AND BUSINESSES
                                  CHAPTER 25
                                 HORSE RACING
    54-2514.  DOG RACING -- DISTRIBUTION OF DEPOSITS -- BREAKAGE. (1) Each
licensee conducting the pari-mutuel system for simulcast or televised dog
races shall distribute all sums deposited in any pool as follows:
    (a)  Seventy-nine and one-half percent (79.5%) of any win, place or show
    pool to the winner thereof, and twenty and one-half percent (20.5%) to the
    licensee;
    (b)  Seventy-seven percent (77%) of all two (2) dog exotic wagers
    including, but not limited to, daily doubles and quinellas to the winner
    thereof, and twenty-three percent (23%) to the licensee;
    (c)  Seventy-five percent (75%) of all three (3) or more dog exotic wagers
    including, but not limited to, trifecta, twin trifecta, pick three, pick
    six and superfecta, to the winner thereof, and twenty-five percent (25%)
    to the licensee.
    (2)  Each licensee conducting the pari-mutuel system for simulcast or
televised dog races shall retain the sums deposited in any pool as required in
subsection (1) of this section, for distribution and payment based upon gross
daily receipts as follows:
    (a)  One and one-quarter percent (1.25%) of gross daily receipts,
    separately stated, shall be paid to the Idaho state racing commission for
    deposit in the racing commission account.
    (b)  One percent (1%) of gross daily receipts, separately stated, shall be
    paid to the Idaho state racing commission for payment to the county in
    which the dog racing facility is located. The board of county
    commissioners shall spend such revenues only for visitor promotion.
    (c)  One-half percent (.5%) of gross daily receipts, separately stated,
    shall be paid to the Idaho state racing commission for deposit in the
    Idaho horse breeders' and owners' award account in the state treasury for
    further distribution as follows:
         (i)   Fifty percent (50%) of all moneys deposited in the Idaho horse
         breeders' and owners' award account shall be distributed by the
         racing commission annually but not later than December 15, to the
         breeders of Idaho bred winners of each approved horse race in Idaho
         in proportion to the handle generated by each breed; and
         (ii)  Fifty percent (50%) of all moneys deposited in the Idaho horse
         breeders' and owners' award account shall be distributed by the
         racing commission annually but not later than December 15, in equal
         amounts to owners of Idaho bred horse race winners.
    (d)  From the balance of gross daily receipts remaining with the licensee
    after the distributions required in subsections (1)(a), (b) and (c) of
    this section from simulcast or televised dog races, the following amounts
    shall be paid or retained:
         (i)   From the first twenty thousand dollars ($20,000) of gross daily
         receipts, the licensee shall retain the entire amount;
         (ii)  From the next ten thousand dollars ($10,000) of gross daily
         receipts, (gross daily receipts between twenty thousand dollars
         ($20,000) and thirty thousand dollars ($30,000)) the public school
         income fund shall receive one-quarter of one percent (.25%) and the
         licensee shall retain the balance;
         (iii) From the next ten thousand dollars ($10,000) of gross daily
         receipts (gross daily receipts between thirty thousand dollars
         ($30,000) and forty thousand dollars ($40,000)) the public school
         income fund shall receive one and one-quarter percent (1.25%) and the
         licensee shall retain the balance;
         (iv)  From all amounts of over forty thousand dollars ($40,000) of
         gross daily receipts, the public school income fund shall receive two
         and one-quarter percent (2.25%) and the licensee shall retain the
         balance.
    (3)  Each licensee may retain the odd cents of all redistribution to be
based on each dollar deposited exceeding a sum equal to the next lowest
multiple of ten (10), known as breakage, and the total amount of unclaimed
tickets at the termination of the time allowed by rule of the commission.