{"data":{"id":"us-or/ors-463.330","jurisdiction":"us-or","citation":"ORS 463.330","heading":"Applicability of tax.","body":"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.","path":["13 - Housing, Games, Environment","36A. Housing; Lottery and Games; Environment","Chapter 463 — Unarmed Combat Sports and Entertainment Wrestling"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors463.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"d60a069808c4719165c3003e17ff48894a3010f59be00bdb960e8901a4b2c910","source_id":"us-or","stale":false,"prev":"us-or/ors-463.322","next":"us-or/ors-463.340"},"notice":"GroundRules: Original legal text. Not legal advice."}