(1) The show pool is the total amount wagered on all betting interests to finish in the first three positions in a single contest.
    (2) The net Show pool shall be distributed to winning wagers in the following precedence, based upon the official order of finish:
    (a) As a profit split to those whose selection is included within the first three finishers.
    1. If three or more contestants of the same coupled entry or mutuel field finish in the first three places, the pool shall be paid as a single price pool to those who selected the coupled entry or mutuel field.
    2. If contestants of the same coupled entry or mutuel field finished as two of the first three finishers, the profit is divided with 2/3 distributed to those who selected the coupled entry or mutuel field and 1/3 distributed to those who selected the other betting interest included within the first three finishers, otherwise;
    (b) As a profit split to those who selected one of the two covered betting interests included within the first three finishers; if there are no such wagers,
    (c) As a single price pool to those who selected the one covered betting interest included within the first three finishers; if there are no such wagers,
    (d) The entire Show pool shall be refunded for that contest.
    (3) If there is a dead heat for first involving:
    (a) Three contestants representing a single betting interest, the Show pool shall be distributed as a single price pool.
    (b) Two contestants representing the same betting interest, the profit is divided with 2/3 distributed to those who selected the first place finishers and 1/3 distributed to those who selected the betting interest finishing third.
    (c) Contestants representing two or more betting interests, the Show pool shall be distributed as a profit split among the covered winning show combinations.
    (4) If there is a dead heat for second involving:
    (a) Contestants representing the same betting interest, the profit is divided with 1/3 distributed to those who selected the betting interest finishing first and 2/3 distributed to those who selected the second place finishers.
SHOW POOL
Standard Price Calculation
Example
Sum of Wagers on All Betting Interests =
$23,200.00
Refunds =
$432.00
Gross Pool:

Sum of Wagers on All Betting Interests – Refunds =
$22,768.00
Percent Takeout =
19%
Takeout:

Gross Pool × Percent Takeout =
$4,325.92
Gross Pool – Takeout =
$18,442.08
Gross Amount Bet on 1st Place Finisher =
$236.00
Gross Amount Bet on 2nd Place Finisher =
$354.00
Gross Amount Bet on 3rd Place Finisher =
$198.00
Profit:

Net Pool – Gross Amount Bet on 1st

– Gross Amount Bet on 3rd =
$17,654.08
Show Profit:

Profit/3 =
$5,884.69
Profit Per Dollar for 1st Place:

Show Profit/Gross Amount Bet on 1st Place =
$24.9351412
$1 Unbroken Price for 1st Place:

Profit Per Dollar + $1 =
$25.9351412
Profit Per Dollar for 2nd Place:

Show Profit/Gross Amount Bet on 2nd Place =
$16.6234275
Unbroken Price for 2nd Place:

Profit Per Dollar + $1 =
$17.6234275
Profit Per Dollar for 3rd Place:

Show Profit/Gross Amount Bet on 3rd Place =
$29.7206734
Unbroken Price for 3rd Place:

Profit Per Dollar + $1 =
$30.7206734
$1 Broken Price:

1st Place =
$25.90
2nd Place =
$17.60
3rd Place =
$30.70
Total Payout:

$1 Broken Price × Gross Amount Bet on 1st Place =
$6,112.40
$1 Broken Price × Gross Amount Bet on 2nd Place =
$6,230.40
$1 Broken Price × Gross Amount Bet on 3rd Place =
$6,078.60
Total Breakage:

Net Pool – Total Payout =
$20.68
    (b) Contestants representing two betting interests, the Show pool shall be distributed as if no dead heat occurred.
    (c) Contestants representing three betting interests, the Show pool is divided with 1/3 of the profit distributed to Show wagers on the betting interest finishing first and the remainder is distributed equally among Show wagers on those betting interests involved in the dead heat.
    (5) If there is a dead heat for third involving:
    (a) Contestants representing the same betting interest, the Show pool shall be distributed as if no dead heat occurred.
    (b) Contestants representing two or more betting interests, the Show pool is divided with 2/3 of the profit distributed to Show wagers on the betting interests finishing first and second, and the remainder is divided equally among Show wagers on those betting interests involved in the dead heat for third.
Rulemaking Authority 550.0251(3), (7), 550.155(1) FS. Law Implemented 550.0251, 550.155 FS. History-New 10-20-96, Formerly 61D-7.006.