What Is the Oregon Art Tax and Who Pays It?
Clarify your filing obligation for the Portland Art Tax. This guide details the specific residency, income, and household exemption requirements.
The Arts Education and Access Income Tax, more commonly known as the Portland Art Tax, is a city-level tax paid by residents of Portland, Oregon. Established in 2012, the primary purpose of this annual tax is to provide dedicated funding for arts and music education in elementary schools. The revenue also supports local arts-focused nonprofit organizations through grants. This local tax is administered by the City of Portland’s Revenue Division.
Determining Your Filing Obligation
An individual’s responsibility to pay the Portland Art Tax is based on residency, age, and income. To be liable for the tax, a person must be a resident of the City of Portland and 18 years of age or older for the given tax year.
An individual must have earned at least $1,000 in income from any source during the year to be subject to the tax. This includes wages, self-employment earnings, and investment income.
A person is exempt from paying the tax if their total household income is at or below the federal poverty level for that tax year. For the purposes of this tax, a household includes the taxpayer, their spouse, and any dependents claimed on their federal tax return.
Payment and Filing Information
The Portland Art Tax is a flat fee of $35 per liable individual. This amount is not prorated and is due in full for each adult resident who meets the filing requirements for the tax year. The annual deadline for both paying the tax and filing the associated return is typically April 15th, aligning with the federal income tax deadline.
Payments can be made online using a credit card, debit card, or e-check through the Portland Revenue Division’s official web portal. For those who prefer traditional methods, payment can be submitted by mail with a check or money order made payable to the City of Portland.
An individual can file a standalone return using Form ART, the Arts Tax Return. Alternatively, residents can file the Art Tax as part of the City of Portland/Multnomah County Combined Tax Return, often designated as Form SP. This combined form allows for the simultaneous filing of city and county income taxes along with the Art Tax.
Penalties for Non-Compliance
A $15 penalty is assessed if the tax is not paid by the due date, which is typically April 15. If the tax remains unpaid six months after the original due date, an additional $20 penalty is applied.
The city actively pursues delinquent accounts and may eventually send overdue accounts to a third-party collection agency, which can lead to further fees.