| 词条 | Portland Arts Tax |
| 释义 |
The Portland Arts Tax, formally the Arts Education and Access Income Tax, is a $35 tax paid by residents of Portland, Oregon to support school teachers and art focused nonprofit organizations. Residents age eighteen or older with $1,000 or more of taxable income are required to pay the tax.[1] The tax was instituted when Portland voters passed Oregon Ballot Measure 26-146 in November 2012.[2] HistoryPortland 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[3] However, on May 15, the online payment system crashed 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.[3][4] Legal challengeOn March 7, 2013, Lewis & Clark professor Jack Bogdanski filed a lawsuit against the City of Portland in Oregon Tax Court, claiming the arts tax was a head tax and therefore violated Article IX, section 1a of the Constitution of Oregon.[5][6] On March 18, Mayor Charlie Hales asked Portland City Council to pass an "emergency" ordinance amending the language of the tax to exempt residents with an income under $1,000.[5][7] On June 4, the Oregon Tax Court dismissed Bogdanski's lawsuit.[6] 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."[6] Bogdanski vowed to appeal the decision to a regular judge of the Court, or even to the Oregon Supreme Court.[6] Oregon Supreme CourtOn March 6, 2017, retired attorney George Wittemyer argued the constitutionality of the tax before the Oregon Supreme Court. On September 21, 2017, the Oregon Supreme Court ruled against Wittemeyer, saying the tax was not unconstitutional. Wittemeyer, like Bogdanski, had also argued that the art tax constituted an unconstitutional head tax. The court disagreed, saying that because the tax takes income into account at all (i.e., no tax for under $1000 taxable income), "the city's art tax is not a prohibited 'poll or head tax.'"[8] See also{{Portal|Oregon}}
References1. ^{{cite web|url=http://www.portlandoregon.gov/revenue/60076|title=Arts Tax|accessdate=June 21, 2013|publisher=City of Portland, Oregon|year=2013}} 2. ^{{cite web|url=http://www.portlandonline.com/auditor/index.cfm?a=409128&c=53963|title=2012 City-Referred Measure Log: Measure 26-146: Ballot Title Caption: Restore School Arts, Music Education; Fund Arts through Limited Tax.|publisher=City of Portland, Oregon|accessdate=June 21, 2013}} 3. ^1 {{Cite news|url=http://www.oregonlive.com/portland/index.ssf/2013/06/third_and_likely_final_deadlin.html|title=Third, and likely final, deadline for Portland arts tax is today|first=Ryan|last=Kost|work=The Oregonian|location=Portland, Oregon|date=June 10, 2013|accessdate=June 21, 2013}} 4. ^{{Cite news|url=http://www.oregonlive.com/portland/index.ssf/2013/05/portlands_online_arts_tax_paym_1.html|title=Portland's online arts tax payment system back online; June 10 new deadline|first=Ryan|last=Kost|work=The Oregonian|location=Portland, Oregon|accessdate=June 21, 2013|date=May 22, 2013}} 5. ^1 {{Cite news|url=http://www.wweek.com/portland/blog-29909-jack_bogdanski_sues_.html|title=Jack Bogdanski Sues City of Portland Over Arts Tax|accessdate=June 21, 2013|date=March 18, 2013|first=Aaron|last=Mesh|work=Willamette Week|location=Portland, Oregon}} 6. ^1 2 3 {{Cite news|url=http://www.wweek.com/portland/blog-30284-oregon_tax_court_thr.html|title=Oregon Tax Court Throws Out Jack Bogdanski's Arts-Tax Lawsuit|accessdate=June 21, 2013|date=June 6, 2013|first=Aaron|last=Mesh|work=Willamette Week|location=Portland, Oregon}} 7. ^{{Cite news|url=http://www.wweek.com/portland/blog-29906-hales_says_arts_tax_has_silly_flaw_needs_emergency_fix.html|title=Hales Says Arts Tax Has "Silly" Flaw, Needs Emergency Fix|first=Aaron|last=Mesh|date=March 18, 2013|accessdate=June 21, 2013|work=Willamette Week|location=Portland, Oregon}} 8. ^https://law.justia.com/cases/oregon/supreme-court/2017/s064205.html 3 : 2012 establishments in Oregon|History of Portland, Oregon|2012 Oregon ballot measures |
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