For all win, place and show wagers the minimum wager to be accepted by any association shall be $2. The minimum payout by an association on a $2 wager shall be $2.20. The association may set the minimum wager for any wager other than win, place or show, as in a wheel or box, at $1, provided that no ticket shall be sold for less than $2.00. For purposes of pari-mutuel calculations the minimum payout for a $1 wager shall be $1.10. In cases where a minus pool occurs, the association shall be responsible for the payment of the minimum payout from their share of the pari-mutuel commission.
Wis. Admin. Code Department of Administration [Gaming] Game 8.07