ORS § 463.330

Current through 2024 Regular Session legislation effective June 6, 2024

Section 463.330 - Applicability of tax

When an admission fee is charged by a licensed promoter conducting an unarmed combat sports or entertainment wrestling event, the tax imposed by ORS 463.320 applies to the gross receipts from the admissions and the statement filed and tax paid by the conducting or sponsoring person.

ORS 463.330

Amended by 2017 Ch. 235,§ 19, eff. 91st day after sine die, op. 1/1/2018.

1987 c.788 §4; 2003 c. 142, § 8; 2007 c. 585, § 22