Oregon Statutes 463.330 – Applicability of tax
Current as of: 2023 | Check for updates
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When an admission fee is charged by a licensed promoter conducting an unarmed combat sports or entertainment wrestling event, the tax imposed by ORS § 463.320 applies to the gross receipts from the admissions and the statement filed and tax paid by the conducting or sponsoring person. [1987 c.788 § 4; 2003 c.142 § 8; 2007 c.585 § 22; 2017 c.235 § 19]
Terms Used In Oregon Statutes 463.330
- 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
- Promoter: means a person licensed by the superintendent who arranges, gives, holds or conducts an entertainment wrestling or unarmed combat sports event in this state and who is legally responsible for the lawful conduct of the event. 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