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Current as of January 01, 2023 | Updated by Findlaw Staff
As used in ORS 463.113, 463.155, 463.320, 463.330, 463.340 and 463.370:
(1) “Gross receipts” means the consideration, whether money, credits, rights or other property, received from the sale of tickets or other admissions indicia or the right to admission, without any deduction.
(2) “Gross receipts” does not include gross receipts from admissions to:
(a) Events conducted or sponsored by any nonprofit amateur athletic association organized under the laws of this state, including their affiliated membership clubs throughout the state that have been recognized by the Oregon State Athletic Commission.
(b) Events between students of educational institutions conducted or sponsored by a college, school or university as part of their athletic program.
(c) Events between members of any troop, battery, company or units of the Oregon National Guard.
Cite this article: FindLaw.com - Oregon Revised Statutes Public Health and Safety § 463.310 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-36-public-health-and-safety/or-rev-st-sect-463-310/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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