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The Portland Arts Tax, formally the Arts Education and Access Income Tax, is a $35 tax paid by residents of
The Portland Arts Tax, formally the Arts Education and Access Income Tax, is a $35 tax paid by residents of Portland, Oregon
Portland (, ) is a port city in the Pacific Northwest and the list of cities in Oregon, largest city in the U.S. state of Oregon. Situated at the confluence of the Willamette River, Willamette and Columbia River, Columbia rivers, Portland is ...
to support school teachers and art focused nonprofit organization
A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in co ...
s. Residents age eighteen or older with $1,000 or more of taxable income are required to pay the tax. The tax was instituted when Portland voters passed Oregon Ballot Measure 26-146 in November 2012.
History
Portland residents were initially required to pay the tax by April 15, 2013. However, the deadline was moved to May 15 when the city amended the tax to exempt residents who earn less than $1,000 of taxable income but live within a household with income above the federal poverty line However, on May 15, the online payment systemcrashed
"Crashed" is the third U.S. rock Single (music), single, (the fifth overall), from the band Daughtry (band), Daughtry's debut album. It was released only to U.S. rock stations on September 5, 2007. Upon its release the song got adds at those stat ...
as a result of too many last-minute payments. The website to submit payments was functional one week later; June 10 became the third and final deadline to pay the tax.
The administrative-costs cap of 5% has been exceeded in every year of the tax's existence. From 2013 to 2018, the Portland Revenue Bureau reported administrative costs of 8%, with approximately 25% of Portland residents refusing to voluntarily pay. In 2018, the City Council voted unanimously to lift the administrative cap of 5%, and presented no administrative cap in its place.
Legal challenge
On March 7, 2013,Lewis & Clark Law School
The Northwestern School of Law of Lewis and Clark College (also known as Lewis & Clark Law School), is an American Bar Association-approved private law school in Portland, Oregon.
The law school received ABA approval in 1970 and joined the As ...
professor Jack Bogdanski filed a lawsuit against the City of Portland in Oregon Tax Court, claiming the arts tax was a head tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.
Head taxes were important sources of revenue for many governments f ...
and therefore violated Article IX, section 1a of the Constitution of Oregon
The Oregon Constitution is the governing document of the U.S. state of Oregon, originally enacted in 1857. As amended the current state constitution contains eighteen sections, beginning with a bill of rights.
. On March 18, Mayor Charlie Hales
Charles Andrew Hales (born January 22, 1956) is a former American politician who served as the 52nd mayor of Portland, Oregon, from 2013 to 2017. He previously served on the Portland City Council from 1993 to 2002.
Early life and education
Charl ...
asked Portland City Council to pass an "emergency" ordinance amending the language of the tax to exempt residents with an income under $1,000.
On June 4, the Oregon Tax Court dismissed Bogdanski's lawsuit. The Court did not uphold the tax's constitutionality, but rather ruled that the city tax was not within its jurisdiction. The ruling stated: "The court concludes that it does not have the statutory authority to hear Plaintiff's challenge to the City of Portland's tax. That is so because jurisdiction must start with a challenge to a tax law administered by the state and the Portland Arts Tax is not a tax law of the state, but rather a municipal tax law." Bogdanski vowed to appeal the decision to a regular judge of the Court, or even to the Oregon Supreme Court
The Oregon Supreme Court (OSC) is the highest state court in the U.S. state of Oregon. The only court that may reverse or modify a decision of the Oregon Supreme Court is the Supreme Court of the United States.Oregon Supreme Court
The Oregon Supreme Court (OSC) is the highest state court in the U.S. state of Oregon. The only court that may reverse or modify a decision of the Oregon Supreme Court is the Supreme Court of the United States.
See also
*List of Oregon ballot measures
The list of Oregon ballot measures lists all statewide ballot measures to the present.
In Oregon, the initiative and referendum process dates back to 1902, when the efforts of the Direct Legislation League prompted amending the Oregon Constit ...
References
{{Reflist, 30em 2012 establishments in Oregon History of Portland, Oregon 2012 Oregon ballot measures