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]