Oregon Statutes 463.320 – Imposition of tax; amount; report; rules; payment; exceptions
(1) For the privilege of engaging in unarmed combat sports or entertainment wrestling, a tax is imposed upon the gross receipts from the sale of tickets or other fees charged for admission to an unarmed combat sports or entertainment wrestling event held in this state. The amount of the tax is six percent of the total gross receipts, not to exceed $50,000 per event.
Terms Used In Oregon Statutes 463.320
- Amateur athletic organization: means an entity organized and operated exclusively to foster state, national and international amateur unarmed combat sports competition. See Oregon Statutes 463.015
- Entertainment wrestling: means a noncompetitive performance in which the participants deliver blows or apply holds with no intent to punish or immobilize an opponent. See Oregon Statutes 463.015
- Event: means an unarmed combat sports or entertainment wrestling match, bout, contest, exhibition or performance. See Oregon Statutes 463.015
- Gross receipts: means the consideration, including money, credits, rights or other items of value, received from the sale of tickets or other admissions indicia or rights, without any deduction from the total value of the consideration. See Oregon Statutes 463.015
- Person: includes an individual, association, organization, partnership or corporation. See Oregon Statutes 463.015
- Unarmed combat sports: means a form of competition where the intent is to win by striking, knockout, technical knockout or submission. See Oregon Statutes 463.015
- Unarmed combat sports competitor: means an individual licensed by the superintendent who competes in an unarmed combat sports event. See Oregon Statutes 463.015
(2) A person licensed or approved under this chapter, and who holds, conducts or supervises an unarmed combat sports or entertainment wrestling event shall:
(a) Prior to the unarmed combat sports or entertainment wrestling event, provide to the Superintendent of State Police or to an authorized representative of the superintendent a statement containing the name of each entertainment wrestler or unarmed combat sports competitor.
(b) No later than five business days after the conclusion of the unarmed combat sports or entertainment wrestling event, file with the superintendent or an authorized representative of the superintendent a written report, duly verified in accordance with rules recommended by the Oregon State Athletic Commission and adopted by the superintendent, stating the number and price of tickets or other admissions indicia or rights to admission sold, the total gross receipts from the sales and any other information required under rules recommended by the commission and adopted by the superintendent. The superintendent shall adopt rules recommended by the commission under this subsection.
(c) Pay to the Department of State Police, at the time of filing the report required under paragraph (b) of this subsection, a tax as imposed under subsection (1) of this section.
(3) This section does not apply to:
(a) A nonprofit amateur athletic organization approved by the superintendent.
(b) An event between students of educational institutions that is conducted by a college, school or university as part of the institution’s athletic program.
(c) Events between members of any troop, battery, company or units of the Oregon National Guard. [1987 c.788 2,3; 1993 c.742 128,128a; 1993 c.744 213,213a; 2003 c.142 § 7; 2003 c.653 § 3; 2007 c.585 § 21; 2017 c.235 § 17]