Oregon Law
Law as of Jan 1, 2026
Chapter contents
463.010[Amended by 1965 c.200 §1; repealed by 1987 c.789 §24] 463.015Definitions 463.018Legislative findings 463.020[Repealed by 1965 c.200 §12 (463.021 enacted in lieu of 463.020)] 463.021[1965 c.200 §13 (enacted in lieu of 463.020); 1975 c.409 §2; repealed by 1987 c.789 §24] 463.023[1997 c.350 §2; repealed by 2007 c.585 §28] 463.025Licensing of competitors, managers and other officials; fees; rules 463.030[Repealed by 1965 c.200 §14 (463.031 enacted in lieu of 463.030)] 463.031[1965 c.200 §15 (enacted in lieu of 463.030); repealed by 1987 c.789 §24] 463.035Promoter license required; fees; rules; corporate surety bond 463.037Attendance of commission representatives at unarmed combat sports events 463.040[Amended by 1963 c.426 §5; 1965 c.200 §2; repealed by 1987 c.789 §24] 463.045[1963 c.426 §2; 1965 c.200 §3; repealed by 1987 c.789 §24] 463.047Assignment of medical personnel to event; medical qualification of competitors; rules 463.050[Amended by 1963 c.426 §6; 1965 c.200 §4; repealed by 1987 c.789 §24] 463.055[1963 c.426 §4; 1965 c.200 §5; repealed by 1987 c.789 §24] 463.057Approval of amateur athletic organizations; fees; rules 463.060[Amended by 1963 c.426 §7; 1965 c.200 §6; 1983 c.740 §180; repealed by 1987 c.789 §24] 463.110[Amended by 1987 c.429 §1; repealed by 1987 c.789 §24] 463.113Oregon State Athletic Commission; rules; duties of commission and superintendent 463.115[1963 c.426 §3; 1965 c.200 §7; repealed by 1987 c.789 §24] 463.120[Amended by 1963 c.426 §8; 1965 c.200 §8; repealed by 1987 c.789 §24] 463.125Members; term; officers; administrator; qualifications; meetings; voting; expenses 463.130[Amended by 1955 c.426 §1; 1965 c.200 §9; 1975 c.409 §1; repealed by 1987 c.789 §24] 463.135[1987 c.789 §5; 1991 c.211 §5; repealed by 2007 c.585 §28] 463.140[Amended by 1965 c.200 §10; repealed by 1987 c.789 §24] 463.145Prohibited financial interest or investment; compensation and reimbursement of officials; rules 463.149Oregon State Athletic Commission Medical Advisory Committee; members; duties; nomination of medical personnel 463.150[Amended by 1981 c.376 §1; repealed by 1987 c.789 §24] 463.155Compliance audits and verification; duties of superintendent; rules 463.160[Repealed by 1959 c.160 §1] 463.165Licensing of officials; compensation and reimbursement; qualifications; rules 463.170[Amended by 1965 c.200 §11; 1967 c.611 §1; repealed by 1987 c.789 §24] 463.175Objection to event by city or county; filing with commission 463.180[Repealed by 1987 c.789 §24] 463.185Authority of superintendent to enforce chapter; revocation, suspension and denial of licenses; hearing; civil penalty; rules 463.190[Repealed by 1987 c.789 §24] 463.195Commission subject to ORS 291.201 to 291.222, 291.232 to 291.260 and 291.990 463.200Commission considered criminal justice agency 463.210Organizations exempt from licensing and bonding provisions 463.220Deposit of revenues 463.310[1987 c.788 §5; 1993 c.587 §4; 2003 c.653 §2; 2007 c.585 §20; repealed by 2017 c.235 §22] 463.320Imposition of tax; amount; report; rules; payment; exceptions 463.322Persons exempt from tax 463.330Applicability of tax 463.340Effect of failure to file report 463.350[1987 c.789 §15; 1987 c.788 §9; 1993 c.742 §130; 1993 c.744 §214; renumbered 463.220 in 1993] 463.360Payment of salaries and expenses 463.370Distribution of tax revenues 463.500[2001 c.446 §2; 2007 c.585 §25; repealed by 2017 c.235 §22] 463.810[1971 c.743 §301; repealed by 1987 c.789 §24] 463.990[Repealed by 1987 c.789 §24] 463.995Penalties

Chapter 463 — Unarmed Combat Sports and Entertainment Wrestling

ORS 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.

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2026-01-01

2025 Oregon Revised Statutes — official online source