Oregon Revised Statutes Public Health and Safety § 463.320

(a) Prior to the holding of any boxing, mixed martial arts or entertainment wrestling event, furnish to the Superintendent of State Police a statement containing the name of each contestant and the names of the managers.

(b) No later than 72 hours after the conclusion of the boxing, mixed martial arts or entertainment wrestling event, file with the superintendent a written report, duly verified in accordance with rules recommended by the Oregon State Athletic Commission and adopted by the superintendent, stating the number and price of tickets or other admissions indicia or rights to admission sold, the total gross receipts from the sales and any other information required under rules recommended by the commission and adopted by the superintendent.  The superintendent shall adopt rules recommended by the commission under this subsection.

(c) Pay to the Department of State Police, at the time of filing the report required under paragraph (b) of this subsection, a tax equal to six percent of the total gross receipts from the sale of the tickets or other admissions indicia to the event.