Terms Used In Oregon Statutes > Chapter 463 > Tax On Gross Receipts

• Amateur athletic organization: means an entity organized and operated exclusively to foster state, national and international amateur unarmed combat sports competition. See Oregon Statutes 463.015
• Entertainment wrestling: means a noncompetitive performance in which the participants deliver blows or apply holds with no intent to punish or immobilize an opponent. See Oregon Statutes 463.015
• Event: means an unarmed combat sports or entertainment wrestling match, bout, contest, exhibition or performance. See Oregon Statutes 463.015
• Gross receipts: means the consideration, including money, credits, rights or other items of value, received from the sale of tickets or other admissions indicia or rights, without any deduction from the total value of the consideration. See Oregon Statutes 463.015
• Oath: A promise to tell the truth.
• Person: includes an individual, association, organization, partnership or corporation. See Oregon Statutes 463.015
• Promoter: means a person licensed by the superintendent who arranges, gives, holds or conducts an entertainment wrestling or unarmed combat sports event in this state and who is legally responsible for the lawful conduct of the event. See Oregon Statutes 463.015
• Subpoena: A command to a witness to appear and give testimony.
• Unarmed combat sports: means a form of competition where the intent is to win by striking, knockout, technical knockout or submission. See Oregon Statutes 463.015
• Unarmed combat sports competitor: means an individual licensed by the superintendent who competes in an unarmed combat sports event. See Oregon Statutes 463.015