{"data":{"id":"us-az/a.r.s.-5-111.01","jurisdiction":"us-az","citation":"A.R.S. § 5-111.01","heading":"Breakage; definition; tax; disposition","body":"A. The term \"breakage\" means the odd cents by which the amount payable on each dollar wagered in a pari-mutuel pool exceeds a multiple of ten cents, except that in the case of minus pools breakage means the odd cents by which the amount payable exceeds a multiple of five cents. A person licensed under this chapter to conduct a racing meeting shall deduct the breakage from the pari-mutuel pool and such amounts shall be distributed as provided by law.\n\nB. The breakage deducted by a horse racing or harness racing permittee shall be distributed as follows:\n\n1. Fifty per cent shall be retained by the permittee.\n\n2. Twenty-five per cent shall be retained by the permittee and used to supplement the general purse structure.\n\n3. Twenty-five per cent shall be retained by the permittee to supplement purses in races in which Arizona bred horses are winners.\n\nC. The breakage deducted by a dog racing permittee shall be retained by the dog racing permittee.","path":["Title 5 Amusements and Sports"],"source_url":"https://www.azleg.gov/ars/5/00111-01.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"f2540b042e880d4d529611a1e3d67f08db29a67fd4f0fbab5fc40f0462f6e7c3","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-5-111","next":"us-az/a.r.s.-5-111.02"},"notice":"GroundRules: Original legal text. Not legal advice."}