There is a newer version of the Oregon Revised Statutes
2013 Oregon Revised Statutes
Volume : 11 - Public Health, Housing, Environment
Chapter 463 - Boxing, Mixed Martial Arts and Entertainment Wrestling
Section 463.330 - Amateur events; admission fee; tax.
OR Rev Stat § 463.330 (2013) What's This?
When an admission fee is charged by any person conducting or sponsoring an amateur boxing, mixed martial arts or entertainment wrestling event, the tax imposed by ORS 463.320 shall apply 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]
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