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2021 Oregon Revised Statutes
Volume : 13 - Housing, Games, Environment
Chapter 463 - Unarmed Combat Sports and Entertainment Wrestling
Section 463.330 - Applicability of tax.
Universal Citation: OR Rev Stat § 463.330 (2021)
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]
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