2015 ORS 463.330¹
Amateur events
  • admission fee
  • tax

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 (Imposition of tax) 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]

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/­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.