When an admission fee is charged by any person conducting or sponsoring an amateur boxing, mixed martial arts or entertainment wrestling event, the tax imposed by ORS 463.320 shall apply to the gross receipts from the admissions and the statement filed and tax paid by the conducting or sponsoring person. [1987 c.788 §4; 2003 c.142 §8; 2007 c.585 §22]
Section: Previous 463.195 463.200 463.210 463.220 463.310 463.320 463.322 463.330 463.340 463.350 463.360 463.370 463.500 463.810 463.990 NextLast modified: August 7, 2008