Oregon Supreme Court rules Portland arts tax is legal
PORTLAND, Ore. – The Oregon Supreme Court ruled the Portland Arts Education and Access Fund is legal Thursday in the Wittemyer vs. City of Portland case.
The lawsuit challenged the fund, known as the Portland arts tax. Wittemyer argued that it was a poll or a head tax that didn’t take income, property or resources into consideration.
However, the Oregon Supreme Court Ruled that because the city’s tax exempts residents based on their amount of income, household resources, and sources of income, it is not a poll or head tax.
The arts tax requires Portland residents who are 18 years or older to pay $35 dollars each year. Qualifying residents must receive at least $1,000 each year from resources and must live in a household that does that is above the federal poverty line.