Section 316.218 - Annual report of compensation paid to professional athletic team members(1) In addition to other reports and returns required by law or rule, a person required to withhold compensation under ORS 316.214 shall file an annual report with the Department of Revenue reporting: (a) The total amount of compensation paid during the year to the members of the professional athletic team for which the report is being made.(b) A roster of the members of the professional athletic team for which the report is being made who were members at any time during the year, that lists for each member: (A) A taxpayer identification number;(B) Compensation paid to the member; and(C) The number of duty days in this state and the total number of duty days for the year.(c) The amount withheld under ORS 316.214 for the year.(d) Other information the department may require by rule.(2) The report must be filed with the department on or before April 15 following the year for which the report is being made or at another time as the department may require by rule.