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Comparative Constitutional Law Keyed to Sutton, 5th Ed.
Racing Association of Central Iowa v. Fitzgerald
Citation:
675 N.W.2d 1(2004)Facts
The plaintiffs operate pari-mutuel racetracks with casino gambling in Iowa. Iowa Code section 99F.11 imposed a maximum 20% tax on adjusted gross gambling receipts from riverboat casinos but taxed racetrack gambling receipts at escalating rates from 22% (1997) to 36% (2004). Both industries were experiencing financial difficulties when the legislature enacted the differential in 1994. The legislature simultaneously expanded gambling at both types of establishments, adding slot machines to racetracks and removing betting limits and space restrictions for riverboats. The legislative study committee had recommended only a 4% differential (24% for racetracks versus 20% for riverboats), but the legislature adopted a 16% differential. Racetracks are located in Altoona, Dubuque, and Council Bluffs, with two in river communities. Riverboats operate in multiple river communities and one near Osceola on a lake.
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