2015 ORS 463.320¹
Imposition of tax
  • amount
  • report
  • rules
  • payment

(1) For the privilege of engaging in professional boxing, mixed martial arts or entertainment wrestling, a tax is imposed upon the gross receipts from the sale of tickets or other fees charged for admission to a professional boxing, mixed martial arts or entertainment wrestling event held in this state. The amount of the tax is six percent of the total gross receipts from the sale of the tickets or other fees for admission to the event.

(2) Any person licensed under this chapter, and who holds or conducts a boxing, mixed martial arts or entertainment wrestling event shall:

(a) Prior to the holding of any boxing, mixed martial arts or entertainment wrestling event, furnish to the Superintendent of State Police a statement containing the name of each contestant and the names of the managers.

(b) No later than 72 hours after the conclusion of the boxing, mixed martial arts or entertainment wrestling event, file with the superintendent a written report, duly verified in accordance with rules recommended by the Oregon State Athletic Commission and adopted by the superintendent, stating the number and price of tickets or other admissions indicia or rights to admission sold, the total gross receipts from the sales and any other information required under rules recommended by the commission and adopted by the superintendent. The superintendent shall adopt rules recommended by the commission under this subsection.

(c) Pay to the Department of State Police, at the time of filing the report required under paragraph (b) of this subsection, a tax equal to six percent of the total gross receipts from the sale of the tickets or other admissions indicia to the event. [1987 c.788 §§2,3; 1993 c.742 §§128,128a; 1993 c.744 §§213,213a; 2003 c.142 §7; 2003 c.653 §3; 2007 c.585 §21]

Notes of Decisions

Imposi­tion of gross receipts tax on telecast of out-of-state boxing match violates free speech right under United States Constitu­tion. TVKO v. Howland, 15 OTR 335 (2001), affd 335 Or 527, 73 P3d 905 (2003)

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), affd 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/­ors463.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 463, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano463.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.