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2011 Oregon Revised Statutes
ORS Volume 11, Chapters 431 - 470
ORS Chapter 463
463.310 Definitions for ORS 463.113, 463.155, 463.320, 463.330, 463.340 and 463.370.


OR Rev Stat § 463.310 (through Leg Sess 2011) What's This?

As used in ORS 463.113, 463.155, 463.320, 463.330, 463.340 and 463.370:

(1) Gross receipts means the consideration, whether money, credits, rights or other property, received from the sale of tickets or other admissions indicia or the right to admission, without any deduction.

(2) Gross receipts does not include gross receipts from admissions to:

(a) Events conducted or sponsored by any nonprofit amateur athletic association organized under the laws of this state, including their affiliated membership clubs throughout the state that have been recognized by the Oregon State Athletic Commission.

(b) Events between students of educational institutions conducted or sponsored by a college, school or university as part of their athletic program.

(c) Events between members of any troop, battery, company or units of the Oregon National Guard. [1987 c.788 5; 1993 c.587 4; 2003 c.653 2; 2007 c.585 20]

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