Chapter 653 Oregon Laws 2003

AN ACT

HB 2399

Relating to taxation; amending ORS 463.113, 463.310 and 463.320.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 463.113 is amended to read:

463.113. (1) There is created in the Department of State Police the Oregon State Boxing and Wrestling Commission which shall regulate all professional boxing and wrestling matches and exhibitions within the boundaries of the State of Oregon. The commission shall recommend, and the Superintendent of State Police shall adopt without change, rules for the conduct of professional boxing and wrestling that promote the safety and best interest of the contestants and of the public.

(2) The superintendent has the following powers:

(a) To enforce rules for the conduct of professional boxing and wrestling that promote the safety and best interest of the contestants and of the public.

(b) To license and regulate participants and officials for all professional boxing and wrestling matches and exhibitions in this state.

(c) To establish and utilize the most efficient methods available for compiling boxing results and record keeping and for communication of results and records.

(d) Upon request, to make results of every boxing and wrestling event within its jurisdiction, and records of any contestant who participates in events within its jurisdiction, available to state agencies of another state charged with regulatory authority over boxing and wrestling events in that state, to record keeping organizations and to other interested persons and to receive and give effect to the regulatory orders of any agency of another state charged with regulatory authority over boxing and wrestling events in that state.

(3) The superintendent may temporarily suspend, without prior notice or hearing, any license issued pursuant to this chapter until final determination by the superintendent, if, in the judgment of the superintendent, the action is necessary to protect the public interest or the health or safety of boxing and wrestling participants. If no hearing is held prior to the suspension, the suspended licensee may apply to the superintendent for a hearing to determine if the suspension should be modified, set aside or continued. The application for a hearing shall be in writing and must be received by the superintendent within 30 days after the date of suspension. The superintendent shall set the matter for hearing within 30 days after receipt of the written request of the suspended licensee.

(4) Whenever any promoter fails to make a report of any contest or event within the period prescribed by this chapter, or whenever such report is unsatisfactory, the superintendent or a designee of the superintendent may examine, or cause to be examined, the books and records of the promoter and any other persons or organizations, and subpoena and examine under oath such persons for the purpose of determining the total amount of the gross receipts for any contest or event and the amount of tax due pursuant to this chapter. The superintendent may fix and determine the tax as a result of the examination described in this subsection.

(5) The superintendent may delegate to the Oregon State Boxing and Wrestling Commission any of the powers described in subsection (2) of this section.

[(6) The superintendent by rule may require a cable system operator to report within 10 days following a boxing or wrestling event the number of orders for a closed circuit telecast of the event that the operator sold to its customers in this state and the face value of those orders.]

SECTION 2. ORS 463.310 is amended to read:

463.310. As used in ORS 463.113, 463.320 and 463.330:

(1) “Event” includes any match, contest, exhibition or performance.

(2) “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 deductions whatsoever. [“Gross receipts” includes the consideration received from:]

[(a) The sale of television rights to another for broadcast, within or outside this state, of a boxing or wrestling event that takes place in this state.]

[(b) The sale of the right to receive a telecast of a boxing or wrestling event to a person who charges an admission fee for the right to view the telecast.]

(3) “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 Boxing and Wrestling Commission.

(b) Events between students of educational institutions conducted or sponsored by a college, school or university as part of their athletic program.

SECTION 3. ORS 463.320 is amended to read:

463.320. (1) For the privilege of engaging in the activity of professional boxing or wrestling, a tax is imposed upon the gross receipts from the sale of tickets or other fees charged for admission to a professional boxing or wrestling event held within this state. The amount of the tax is six percent of the total gross receipts from the sale of the tickets or other fees for admission to the event.

(2) Any person licensed under this chapter, and who holds or conducts a boxing or wrestling event shall:

(a) No later than three days prior to the holding of any boxing or wrestling event, furnish to the Superintendent of State Police a statement containing the name of each contestant or participant and the names of the manager or managers.

(b) No later than 72 hours after termination of the boxing or wrestling event, file with the superintendent a written report, duly verified in accordance with rules recommended by the Oregon State Boxing and Wrestling Commission and adopted by the superintendent, stating the number of tickets or other admissions indicia or rights to admission sold, the price or prices for which 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 statement 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.

[(3) Any person licensed under this chapter who holds the distribution rights of a closed circuit telecast of a boxing or wrestling event that occurs within or outside this state and who sells the rights to a cable system operator in this state shall within 30 days after the telecast event:]

[(a) File with the superintendent a written report on a form provided by the superintendent. The report shall include the number of orders sold by the cable system operator to its customers in this state and the face value of those orders.]

[(b) Pay a tax equal to six percent of the face value of the orders sold by the cable system operator to its customers in this state. The person shall pay the tax by cashier’s check or money order payable to the department and attached to the report required under paragraph (a) of this subsection.]

[(4) Any person licensed under this chapter who holds distribution rights to a pay-per-view telecast of a boxing or wrestling event that occurs within or outside this state and who sells the ability to receive the telecast to a person who charges an admission fee for the right to view the telecast in this state shall within 72 hours after an event:]

[(a) File with the superintendent a written report on a form provided by the superintendent. The report shall include the number of orders sold to persons charging an admission fee for the right to view the telecast in this state and the total gross receipts from such sales.]

[(b) Pay a tax equal to six percent of the total gross receipts for a sale. The tax must be paid by cashier’s check or money order payable to the department and attached to the report required under paragraph (a) of this subsection.]

[(5) Any person licensed under this chapter who holds distribution rights to a closed circuit telecast of a boxing or wrestling event that occurs within this state and who sells the rights to another for broadcast within or outside this state shall within 72 hours after the event:]

[(a) File with the superintendent a written report on a form provided by the superintendent. The report shall include the gross receipts received from the sale to another of the distribution rights for the broadcast within or outside this state of a boxing or wrestling event that takes place in this state.]

[(b) Pay a tax equal to six percent of the total gross receipts for a sale of the distribution rights to another for broadcast within or outside this state. The tax must be paid by cashier’s check or money order payable to the department and attached to the report required under paragraph (a) of this subsection.]

Approved by the Governor August 14, 2003

Filed in the office of Secretary of State August 15, 2003

Effective date January 1, 2004

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