Oregon Revised Statutes Public Health and Safety § 462.720

(1) All moneys wagered in off-race course mutuel wagering on races held at race courses in this state shall be included in the computation of the mutuel pool for that race at the race course. Subject to rules adopted by the Oregon Racing Commission and upon application of the race meet licensee, the commission may authorize:

(2) Notwithstanding ORS 462.140, in the case of moneys wagered in off-race course mutuel wagering at a location in this state and included in the mutuel pool of a race held at a race course outside this state, the amount taken from the mutuel pool by the race meet licensee to pay taxes, purses, compensation for the licensee and other payments shall be the amount required by statute at the race course outside this state.

(3) A race meet licensee that is authorized to conduct off-race course mutuel wagering may exact a surcharge on off-race course mutuel wagering at a rate not exceeding five percent. At the discretion of the race meet licensee, the surcharge shall be paid by the wagerer on the amount wagered to the race meet licensee at the time the wager is made, or the surcharge shall be paid on the winnings and shall be deducted at the time winnings are paid. All surcharges collected by the race meet licensee shall be reported to the commission at such time and in such manner as the commission may require.