United Amusement Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiffs appealed from the Department of Revenue’s Order No. ADT 80-1, imposing amusement device taxes upon them under ORS chapter 320 for the tax years 1976,1977,1978 and 1979. Two basic issues were presented to the court for adjudication:(1) The validity of OAR 150-320.020 to 150-320.070 and the applicability of ORS chapter 320 to the plaintiffs for the years pleaded on account of the “display or operation” by them in this state of “large, noncoin-operated carnival rides,” such as ferris wheels, merry-go-rounds, “rock-o-planes” and “octopuses”; and similar…