Section 165.153. Breakage

At the close of each racing day, the corporation shall pay, through the Department of Revenue, a tax of 50% of the total sum of odd cents retained as the result of all redistributions made on all mutuel contributions, exceeding a sum equal to the next lowest multiple of 10¢. In the event a minus pool exists in any race, the corporation licensed shall be permitted to utilize all breakage moneys accumulated during the racing day for the purpose of making payment of wagers made for that race. Under these circumstances breakage is defined as the total gross amount of odd cents retained from all pools, reduced by the amount of minus break.