Iowa Admin. Code r. 491-11.5 - Gambling games authorized
(1) Craps,
roulette, twenty-one (blackjack), baccarat, big six and poker are authorized as
table games. The administrator is authorized to approve multiplayer electronic
devices simulating these games, subject to the requirements of rule
491-11.4 (99F) and subrule
11.5(3).
(2) Slot machines, video
poker, and other video games of chance, both progressive and nonprogressive,
shall be allowed as slot machine games, subject to the administrator's approval
of individual slot machine prototypes and game variations. For racetrack
enclosures without a table games license, video machines which simulate table
games of chance shall not be allowed.
(3) The administrator is authorized to
approve variations of approved gambling games and bonus features or progressive
wagers associated with approved gambling games, subject to the requirements of
rule 491-11.4 (99F). Features
utilizing a controller or a system linked to gambling games that do not require
direct monetary consideration and are not otherwise integrated within a slot
machine game theme may be allowed as bonus features. Payouts from these bonus
features may be included in winnings for the calculation of wagering tax
adjusted gross receipts when the following conditions are met:
a. The only allowable nonmonetary
consideration to be expended by a participant shall be active participation in
a gambling game with a bonus feature or use of a player's club card, or
both.
b. The actual bonus payout
deductible in any month from all qualified system bonuses requiring no
additional direct monetary consideration shall be:
(1) No more than 2 percent of the coin-in for
all slot machines linked to any system bonuses for that month if slot machines
linked to system bonuses exceed 20 percent of the total number of slot
machines; or
(2) No more than 3
percent of the coin-in for all slot machines linked to any system bonuses for
that month if slot machines linked to system bonuses are less than or equal to
20 percent of the total number of slot machines; or
(3) No more than 3 percent of the amount
wagered on the qualifying bets for all table games linked to any system bonus
for that month.
c. The
probability of winning a system bonus award shall be the same for all persons
participating in the bonus feature.
(4) Gambling games of chance involving prizes
awarded to participants through promotional activities at a facility may be
conducted by the licensee providing the following:
a. Rules shall be made available to
participants for review prior to registering. Rules shall include, at a
minimum, all conditions registered players must meet to qualify to enter or
participate in the event, available prizes or awards, and distribution of
prizes or awards based on specific outcomes.
b. All gambling games are conducted in a fair
and honest manner, and all rules are followed. Changes to rules shall not be
made after participants have registered.
c. Results shall be made available for the
registered players to review at the same location at which or in the same
manner in which players registered. Results shall include, at a minimum, name
of the event, date of the event, total number of entries, total prize pool, and
amount paid for each winning category.
d. No entry fees shall be
permitted.
e. All employees of the
facility shall be prohibited from participation.
f. Such games shall be limited to
participants 21 years of age or older.
g. There is compliance with all other
federal, state and local laws and rules outside of the commission's
jurisdiction.
h. Outcomes for
gambling games shall be determined on the designated gaming floor, approved
pursuant to 491-subrule 5.4(17), and outcomes shall be immediately or
simultaneously displayed by a device or devices on the designated gaming
floor.
i. In determining adjusted
gross receipts pursuant to Iowa Code section
99F.11,
the facility may consider all nonmonetary consideration expended by a
participant and the nonmonetary consideration shall at least equal the value of
prizes awarded.
(5)
Mechanical devices employing kickers or plates to direct coins, tokens or chips
to fall over an edge into a payout hopper may be authorized as gambling games,
subject to the following conditions:
a. All
devices are subject to the requirements of rule
491-11.4 (99F).
b. Devices shall accept no more than one
coin, token or chip per play, unless otherwise authorized by the
administrator.
c. Tokens or chips
used in devices shall have a value defined by the facility. Each assigned value
must be displayed on the device. Values are subject to approval by the
administrator.
d. Merchandise,
coins, tokens, chips or other legal tender may be added to the device at the
discretion of the facility:
(1) Anything of
value added to a device must be in accordance with the approval of the device
under the requirements of rule
491-11.4 (99F); and
(2) Anything of value added to a device shall
be documented, and documentation shall be retained in accordance with the
retention requirements of 491-subrule 5.4(14).
e. Any coins, tokens or chips collected by
the facility or not returned to individuals wagering on a device shall be
included as gross receipts for the calculation of wagering tax on adjusted
gross receipts:
(1) When a device is removed
from play, coins, tokens, chips or other legal tender that were added to the
device may be used to offset gross receipts for the calculation of wagering tax
on adjusted gross receipts; and
(2)
Merchandise or other items of value added to a device shall not be considered
in the calculation of wagering tax on adjusted gross receipts.
f. Merchandise, coins, tokens,
chips or other legal tender shall not be removed from a device while it remains
in operation, except as winnings to an individual from a wager, or as the
result of internal mechanisms of the device for collecting revenue, approved in
accordance with rule 491-11.4 (99F).
g. Anything of value in the machine shall not
be tampered with or adjusted while a device remains in operation, except as
required to return a malfunctioning device to operation.
Notes
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