Miscellaneous Taxes

ORS 320.005
Definitions for ORS 320

As used in ORS 320.005 (Definitions for ORS 320) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities), unless the context requires otherwise:


“Amusement device” means a video lottery game terminal, including but not limited to any electronic, mechanical-electronic or nonmechanical device that:


Displays a ticket through the use of a video display screen;


Is available for consumer play upon the payment of consideration;


Determines winners through the element of chance; and


Displays possible prizes on the device.


“Department” means the Department of Revenue.


“Net receipts” has the meaning given the term “net receipts from video lottery games” under ORS 461.547 (Distribution of certain video lottery revenues to counties for economic development).


“Operate” means to make an amusement device available for use by the public for gain, benefit or advantage.



“Person” means every individual, partnership (limited or not), corporation (for-profit or not-for-profit), company, cooperative, joint stock company, joint venture, firm, business trust, association, organization, institution, club, society, receiver, assignee, trustee in bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal representative or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.


“Person” includes this or another state, a municipal corporation, quasi-municipal corporation or political subdivision of this or another state, and the agencies, departments and institutions of this or another state, irrespective of the nature of the activities engaged in or functions performed, but does not include the United States or a foreign government or any agency, department or instrumentality of the United States or of any foreign government.


“Tax year” means a period of 12 months beginning July 1 and ending the following June 30. [1957 c.384 §2; 1975 c.651 §1; 1985 c.476 §1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91]


Last accessed
May 30, 2023