GroundRules
ORS 463.330: Applicability of tax.
Where this section sits in the code
- 13 - Housing, Games, Environment
- 36A. Housing; Lottery and Games; Environment
- Chapter 463 — Unarmed Combat Sports and Entertainment Wrestling
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.
Collected 2026-09-03T23:50:15Z. Source file · JSON