2007 ORS 463.310¹
Definitions for ORS 463.113, 463.155, 463.320, 463.330, 463.340 and 463.370

As used in ORS 463.113 (Oregon State Athletic Commission), 463.155 (Authority of commission to appoint inspectors), 463.320 (Imposition of tax), 463.330 (Amateur events), 463.340 (Effect of failure to file report) and 463.370 (Distribution of tax revenues):

(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]

Chapter 463

Notes of Decisions

Circuit court jurisdic­tion under ORS 463.995 (Penalties) to enjoin viola­tions of chapter pro­vi­sions does not divest tax court of jurisdic­tion to determine tax issues arising under chapter. TVKO v. Howland, 15 OTR 335 (2001), aff'd 335 Or 527, 73 P3d 905 (2003)

1 Legislative Counsel Committee, CHAPTER 463—Boxing, Mixed Martial Arts and Entertainment Wrestling, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­463.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 463, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­463ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.