74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 631
 
                           A-Engrossed
 
                         House Bill 2196
                   Ordered by the House May 2
             Including House Amendments dated May 2
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor Theodore R.
  Kulongoski for Department of State Police)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
  Modifies amount of tax that may be imposed on gross receipts
from sale of tickets or fees for admission to professional
boxing, wrestling or entertainment wrestling event regulated by
Oregon State Boxing and Wrestling Commission. { +  Repeals
distribution of certain tax revenues to subaccount of State
Police Account. + }
 
                        A BILL FOR AN ACT
Relating to tax imposed on events regulated by the Oregon State
  Boxing and Wrestling Commission; amending ORS 463.320; and
  repealing ORS 463.370.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 463.320 is amended to read:
  463.320. (1) For the privilege of engaging in the activity of
professional boxing or wrestling or entertainment wrestling, a
tax is imposed upon the gross receipts from the sale of tickets
 { + or other admissions indicia + } or other fees charged for
admission to a professional boxing or wrestling event or an
entertainment wrestling event held within this state. The amount
of the tax   { - is six - }  { +  shall be no less than one
percent and no more than 10 + } percent of the total gross
receipts from the sale of the tickets or  { + other admissions
indicia or + } other fees for admission to the event.
  (2) Any person licensed under this chapter  { - , and - }  who
holds or conducts a boxing, wrestling or entertainment wrestling
event shall:
  (a) No later than three days prior to the holding of any
boxing, wrestling or entertainment 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,
wrestling or entertainment 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 - }  { +  in the amount prescribed by rule by the
commission in accordance with subsection (1) of this section + }.
  SECTION 2.  { + ORS 463.370 is repealed. + }
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