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Oregon Revised Statutes

Or. Rev. Stat. § 320.005 (2026)

Definitions for ORS 320.005 to 320.150

✓ current as of May 2026
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      320.005 Definitions for ORS 320.005 to 320.150. As used in ORS 320.005 to 320.150, unless the context requires otherwise:

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

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

      (b) Is available for consumer play upon the payment of consideration;

      (c) Determines winners through the element of chance; and

      (d) Displays possible prizes on the device.

      (2) “Department” means the Department of Revenue.

      (3) “Net receipts” has the meaning given the term “net receipts from video lottery games” under ORS 461.547.

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

      (5)(a) “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.

      (b) “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.

      (6) “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]

 

      320.010 [Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 c.677 §2; 1989 c.786 §1; repealed by 1991 c.459 §268 (320.011 enacted in lieu of 320.010)]

Notes of Decisions
Cited in 4 cases, 1982–2020 · leading case: Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992).
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Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992). · cites it 4× “The tax is not imposed unless the device is displayed or operated as defined by ORS 320.005(3). 1 Devices kept in storage or limited to private display are not included in the measure of the tax.”
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “305, the provisions of this section apply to all reports or returns of tax or tax liability filed with the Department of Revenue under the revenue and tax laws administered by it, except those filed under ORS 320.005 to 320.150.”). By contrast, the 100 percent penalty in ORS 314.”
United Amusement Co. v. Dep't of Revenue, 9 Or. Tax 147 (Or. T.C. 1982). · cites it 5× “In 1975, for the first time, substantial amendments were made to the act, involving ORS 320.005, 320.010, 320.030, 320.040, 320.”
Rogers v. Dept. of Rev. (Or. T.C. 2016). ““For purposes of ORS 320.005 to 320.150 and ORS chapters 305, 306, 307, 308, 308A, 309, 310, 311, 312, 314, 315, 316, 317, 318, 319, 321, 323 and 324, a limited liability company formed under this chapter * * * shall be classified in the same manner as it is classified for…”
— Or. Rev. Stat. § 320.005(2) — 1 case
United Amusement Co. v. Dep't of Revenue, 9 Or. Tax 147 (Or. T.C. 1982). “In 1975, for the first time, substantial amendments were made to the act, involving ORS 320.005, 320.010, 320.030, 320.040, 320.”
— Or. Rev. Stat. § 320.005(3) — 1 case
Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992). “The tax is not imposed unless the device is displayed or operated as defined by ORS 320.005(3). 1 Devices kept in storage or limited to private display are not included in the measure of the tax.”
— Or. Rev. Stat. § 320.005(6)(a) — 1 case
Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992). “The tax is not imposed unless the device is displayed or operated as defined by ORS 320.005(3). 1 Devices kept in storage or limited to private display are not included in the measure of the tax.”
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