ORS 463.320: Imposition of tax; amount; report; rules; payment; exceptions.

(1) For the privilege of engaging in unarmed combat sports or entertainment wrestling, a tax is imposed upon the gross receipts from the sale of tickets or other fees charged for admission to an unarmed combat sports or entertainment wrestling event held in this state. The amount of the tax is six percent of the total gross receipts, not to exceed $50,000 per event. (2) A person licensed or approved under this chapter, and who holds, conducts or supervises an unarmed combat sports or entertainment wrestling event shall: (a) Prior to the unarmed combat sports or entertainment wrestling event, provide to the Superintendent of State Police or to an authorized representative of the superintendent a statement containing the name of each entertainment wrestler or unarmed combat sports competitor. (b) No later than five business days after the conclusion of the unarmed combat sports or entertainment wrestling event, file with the superintendent or an authorized representative of the superintendent a written report, duly verified in accordance with rules recommended by the Oregon State Athletic Commission and adopted by the superintendent, stating the number and price of tickets or other admissions indicia or rights to admission sold, the total gross receipts from the sales and any other information required under rules recommended by the commission and adopted by the superintendent. The superintendent shall adopt rules recommended by the commission under this subsection. (c) Pay to the Department of State Police, at the time of filing the report required under paragraph (b) of this subsection, a tax as imposed under subsection (1) of this section. (3) This section does not apply to: (a) A nonprofit amateur athletic organization approved by the superintendent. (b) An event between students of educational institutions that is conducted by a college, school or university as part of the institution’s athletic program. (c) Events between members of any troop, battery, company or units of the Oregon National Guard. [1987 c.788 §§2,3; 1993 c.742 §§128,128a; 1993 c.744 §§213,213a; 2003 c.142 §7; 2003 c.653 §3; 2007 c.585 §21; 2017 c.235 §17]