(1) The licensee may retain 20 percent of the total amount wagered on each race, with 1% being paid to the Montana board of horse racing, and in addition may retain:

(a) any remainder occurring in each calculation on a dollar basis;

(b) any odd cents over any multiple of 10 cents in the amount calculated on a dollar basis, so that the licensee may retain the breaks on tickets of every denomination except in the case of a minus pool.

(2) In the event a minus pool should occur and the amount calculated on the dollar basis be less than 10 cents, the association shall pay the amount of five cents on each dollar bet.

(3) In the event a minus pool occurs, the expenses of such minus pool shall be borne by the licensee.