The Arts Access Fund Income Tax (Arts Tax) was approved by Portland voters and has been in place since the 2012 tax year. Each year the $35 Arts Tax is due for each Portland resident age 18 and older that earns income above the federal poverty level and has $1,000 or more in income. The tax supports arts and music education in K-5 schools and grants to local nonprofit organizations.
The Arts Tax is due at the same time as Federal tax returns (April 15). There is no extension to file or pay the Arts Tax. The tax (or a claim for exemption) can be filed online (portland.gov/revenue/arts-tax), by mail (Revenue Division Arts Tax, PO Box 2820, Portland, OR 97208-2820) or in person (Revenue Division, 111 SW Columbia St., Suite 600, Portland, OR 97201-5840). Filing is required even if the tax is not owed. Filing for the Arts Tax requires only five pieces of information: name, address, email address, full Social Security number and year of birth.
Penalties for unpaid Arts Tax bills begin the day after the due date, with additional penalties accruing if the tax remains unpaid after six months.