A couple of ideas appear to be under consideration as legislators prepare to rework the state’s gambling tax rates. The Iowa Supreme Court on Tuesday sided with the state’s race tracks and declared it unconstitutional to tax the tracks at a rate that’s higher than the rate for riverboats. One idea being floated would base state gambling taxes on how much revenue the gambling boats and tracks pull in — similar in concept to the state’s personal income tax structure. That’s the option the Governor’s pushing. Another idea comes from Attorney General Tom Miller, who wonders if it might be possible to guarantee the tracks and boats a certain level of profit, and then have the state collect any gambling revenue above that level. Track managers, flush from a court victory they hope will lead to lower taxes, are hoping to strike a deal with lawmakers that would include allowing table games like roulette and black jack at the race tracks. Current law only allows slot machines at the tracks.