Portland residents over 18 with income above the federal poverty line owe a flat $35 Arts Tax annually under PCC 5.73, while businesses owe Portland Business License Tax and Multnomah County Business Income Tax.
Portland City Code 5.73 imposes a flat $35 per year Arts Education and Access Income Tax on every resident 18 or older with at least $1,000 of income whose household exceeds the federal poverty line. Revenue funds arts teachers in K-5 classrooms and arts grants. Separately, Portland Business License Tax (2.6 percent) and Multnomah County Business Income Tax (2 percent) apply to net business income earned in the city and county. The Metro Supportive Housing Services tax and Multnomah Preschool for All tax stack on high earners.
Failing to pay the Arts Tax triggers collection notices, civil judgments, and credit-bureau reporting. Unpaid business taxes can result in liens, license suspension, and interest plus penalties up to 25 percent.
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