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.
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