Detail, east Portland photo, courtesy Miles Hochstein / Portland Ground.

For old times' sake
The bojack bumper sticker -- only $1.50!

To order, click here.

Excellent tunes -- free! And on your browser right now. Just click on Radio Bojack!

E-mail us here.


This page contains a single entry from the blog posted on February 21, 2013 9:43 AM. The previous post in this blog was The dying empire strikes back. The next post in this blog is Maybe they should do late-night infomercials. Many more can be found on the main index page or by looking through the archives.



Law and Taxation
How Appealing
TaxProf Blog
Mauled Again
Tax Appellate Blog
A Taxing Matter
Josh Marquis
Native America, Discovered and Conquered
The Yin Blog
Ernie the Attorney
Above the Law
The Volokh Conspiracy
Going Concern
Bag and Baggage
Wealth Strategies Journal
Jim Hamilton's World of Securities Regulation
World of Work
The Faculty Lounge
Lowering the Bar
OrCon Law

Hap'nin' Guys
Tony Pierce
Parkway Rest Stop
Along the Gradyent
Dwight Jaynes
Bob Borden
Dingleberry Gazette
The Red Electric
Iced Borscht
Jeremy Blachman
Dean's Rhetorical Flourish
Straight White Guy
As Time Goes By
Dave Wagner
Jeff Selis
Alas, a Blog
Scott Hendison
The View Through the Windshield
Appliance Blog
The Bleat

Hap'nin' Gals
My Whim is Law
Lelo in Nopo
Attorney at Large
Linda Kruschke
The Non-Consumer Advocate
10 Steps to Finding Your Happy Place
A Pig of Success
Attorney at Large
Margaret and Helen
Kimberlee Jaynes
Cornelia Seigneur
And Sew It Goes
Mile 73
Rainy Day Thoughts
That Black Girl
Posie Gets Cozy
Cat Eyes
Rhi in Pink
Ragwaters, Bitters, and Blue Ruin
Rose City Journal
Type Like the Wind

Portland and Oregon
Isaac Laquedem
Rantings of a [Censored] Bus Driver
Jeff Mapes
Vintage Portland
The Portlander
South Waterfront
Amanda Fritz
O City Hall Reporters
Guilty Carnivore
Old Town by Larry Norton
The Alaunt
Bend Blogs
Lost Oregon
Cafe Unknown
Tin Zeroes
David's Oregon Picayune
Mark Nelsen's Weather Blog
Travel Oregon Blog
Portland Daily Photo
Portland Building Ads
Portland Food and
Dave Knows Portland
Idaho's Portugal
Alameda Old House History
MLK in Motion

Retired from Blogging
Various Observations...
The Daily E-Mail
Saving James
Portland Freelancer
Furious Nads (b!X)
Izzle Pfaff
The Grich
Kevin Allman
AboutItAll - Oregon
Lost in the Details
Worldwide Pablo
Tales from the Stump
Whitman Boys
Two Pennies
This Stony Planet
1221 SW 4th
I am a Fish
Here Today
What If...?
Superinky Fixations
The Rural Bus Route
Another Blogger
Mikeyman's Computer Treehouse
Portland Housing Blog

Wonderfully Wacky
Dave Barry
Borowitz Report
Stuff White People Like
Worst of the Web

Valuable Time-Wasters
My Gallery of Jacks
Litterbox, On the Prowl
Litterbox, Bag of Bones
Litterbox, Scratch
Ride That Donkey
Singin' Horses
Rally Monkey
Simon Swears
Strong Bad's E-mail

Oregon News
The Oregonian
Portland Tribune
Willamette Week
The Sentinel
Southeast Examiner
Northwest Examiner
Sellwood Bee
Mid-County Memo
Vancouver Voice
Eugene Register-Guard
OPB - Portland
Salem Statesman-Journal
Oregon Capitol News
Portland Business Journal
Daily Journal of Commerce
Oregon Business
Portland Info Net
McMinnville News Register
Lake Oswego Review
The Daily Astorian
Bend Bulletin
Corvallis Gazette-Times
Roseburg News-Review
Medford Mail-Tribune
Ashland Daily Tidings
Newport News-Times
Albany Democrat-Herald
The Eugene Weekly
Portland IndyMedia
The Columbian

The Beatles
Bruce Springsteen
Joni Mitchell
Ella Fitzgerald
Steve Earle
Joe Ely
Stevie Wonder
Lou Rawls

E-mail, Feeds, 'n' Stuff

Thursday, February 21, 2013

Portland arts tax: No forms until April 1

It's nuts. The City of Portland passes an arts tax in November, retroactive to the first of the year, and here it is the following Feb. 21 and there's still no way to file the required return or pay the tax. And KATU, which scraped up what few tidbits of information are available, says the actual mail-in forms won't be ready until April 1 -- although they'll be due back with money just two weeks later:

According to the Revenue Bureau, the Arts Tax payment site should up and running by March 4. It hopes most people pay the tax online, saving resources and restoring school arts programs at the same time.

The bureau expects most people to pay the tax online, because it says three out of four homes in Portland have Internet access.

While payment forms will be mailed April 1, if you pay online before then, the city won't have to send one.

The tax appears to us to be an unconstitutional head tax, and it will surely be challenged in court on those grounds (and who knows, maybe some others). That litigation could take many months -- years even. The collective nervous breakdown of the city under the Sam Rands is not over.

Comments (28)

"The bureau expects most people to pay the tax online, because it says 3/4 in Portland have internet"

Surely that is a joke! The have an existing online system to handle combined tax filings for business and I would be shocked if the usage was greater than 20% of all tax due returns filed.

What is the penalty for not paying this illegal tax?

In Portlandia, everyone is always on line all the time, walks or bikes every where and paints birds on things.
Maybe we should let the crows run city hall. Those are smart birds!

The PDX revenue guy in our yearly tax update said a postcard directing people to a website would be sent out in Feb and that if they did not bite on that a letter would be mailed out later.

He said the penalty was 100% of the tax. So $70.00. It is a tax that a family of four, with two kids over 18 in the house (if they have a nickel of income,) would have to pay $140.00 a year and if they do not pay that would mean $280.00...

Anyone know of anyone actually challenging this? I'm concerned that while many complain, no one will actually step up to the plate.

This being the city, the penalties for refusing will no doubt be immediate and severe. They'll probably tack the penalties onto the water bill or something.

Nickel and dime city. And our voters don't realize they're ushering in death by paper cuts. In our immediate future: a new park levy. Followed by?

Oh, so a family of four just has to cough up $140. no sweat right?
I do not think it is the city's business to know how many people live in a household or what their income is!
I believe that this will make many people feel very negatively towards artists, in other words a negative pallor over the arts. I can envision it now at art fairs, people wanting to buy some ceramics or a drawing and no, they had to spend their discretionary money for the head tax!! In the final analysis, this may hurt these individual artists,
but be good for art organizations and those who administer.

Thanks for that information, everyone. I certainly intend to make it as expensive and inconvenient for the city as possible. I'll wait for their letter and pay by check.

This will probably keep being pushed out to some vague future date as long as it takes to figure out some way to wiggle around the unconstitutionality of it. (Or until the legislature passes a bill to make it legal).

I'm hoping the courts put a quick smack-down on this for many reasons, but most importantly, how is $35 per worker is going to "put arts and music teachers back in every elementary school", especially when half of the $35 goes to other arts organizations, right?

I'm worried that it's going to be occasional assemblies and not a real ongoing teacher that gives kids fundamentals to build upon.

Of course, by the time that CoP, PPS and arts organizations step all over it, it will most likely be a you tube video of the Oregon Symphony and a temporary tattoo of the Mona Lisa.

It's going to cost the city a lot more time,effort and money to collect this than they they are going to mail out a half a million forms on April 1 and expect everyone to pay 35.00 by April 15?good luck getting everyone to pay that by then.I'm sure not every portlander will get this form from them either.fight this unfair tax in can't charge rich people the same dollar figure as the poor.

If the bill comes in the mail, just write on the envelope "return to sender" without opening it. That should take many months for any further contact by CoP plus you can say you never got the bill, I'm sure it's not going to be sent certified mail.

I still don't understand why the City of Portland doesn't pass a law that requires all residents who are at least 18 years old and earn an income over the federal poverty level to buy a monthly bus pass.

I met with my tax preparer yesterday. They are hiring a part-time person just to process the art-tax papers. Their best estimate of what they will charge to file for each citizen who files is minimally $50 dollars. They thought it would be even higher the way things are going with CoP's fiasco so far.

So, $85 dollars+ for each person. What a rip! If you choose to be ripped.

phil-I like your passive/aggressive style.

"I met with my tax preparer yesterday. They are hiring a part-time person just to process the art-tax papers."

Looks like the tax created jobs!

John H, I've been waiting for a pedestrian downtown access (PDX) fee to go into effect. Those darned pedestrians are getting away with murder! They walk all over downtown like they own it when they should be paying to ride the streetcar.

There's also a persistent rumor of a PICOS (Pioneer Courthouse Square) transitional occupation fee (eat lunch there or pass through) which will not apply to transients or panhandlers.

I think it would be really neat if all employers [ Capitalist who refuse to surrender } sent all payrolls to big brother.
Then the little people could ride the light-rail downtown with their
Monthly bills and after being interviewed big brother would decide the amount you truly need.
I know, right?

NW Portlander,
I wonder who will design the turnstiles needed for all these "pay up ventures" as you mentioned for eating lunch at PICOS.
By the time the city is done with collecting more every time we turn around, there should be a good industry here manufacturing turnstiles and the city can claim their plans have produced jobs.

Are their any laws that require the City to supply the actual tax bill 30 days prior to when payment is due? It might be fun to walk in to where such bills are processed and can be paid – likely the Portland (Checkered Palace) Building – and hand them a bag of 3,500 pennies (or a bag of change) with the excuse “I had to raid my piggy bank” or “pan handle on the street to pay this (expletive deleted) head tax”.

What will some cash strapped artists do - ask if they can donate some of their work in lieu of . . .?
I do wonder how this will affect their sales?


The turnstiles will be designed by local artists, of course. Supported by the new ubiquitous fee!

There may also be "Art Guard Monitors" standing by the statue of the guy with the umbrella at PICOS and the family of pigs on NW 23rd in order to charge a fee each time someone seeks to take a photograph of a friend or family member with the "art."

did you know if you pay online the city will charge you .99 for paying online. an if you and your spouse or other person who lives in you home also has to pay the fews for art taxes. thinking i need to move back to the country

My NOTICE arrived today. OK, pay on line. Ah, a convenience fee. And retroactive? Who voted for this piece of crap? I could handle it if it started in 2013, but RETROACTIVE?
I do think we ought to raise hell, march on City Hall, but I know I won't. Hell, too freaking old (77).
This goes along with the raise in water costs. Portland not using enough water? B.S.!!!

You can pay the tax for free online. You just do a transfer from your checking account.

This was challenged once and the local judge ruled that because some people are exempted, it isn't a head tax, . It will be interesting to follow further challenges, as that ruling seems to fly in the face of what is the generally accepted definition of a head tax.

If I have to pay this, I will get the money in pennies to pay at the Revenue office. And, I want a receipt.


As a lawyer/blogger, I get
to be a member of:

In Vino Veritas

King Estate, Pinot Gris, Backbone 2014
Oberon, Napa Cabernet 2013
Apaltagua, Envero Carmenere Gran Reserva 2013
Chateau des Arnauds, Cuvee des Capucins 2012
Nine Hats, Red 2013
Benziger, Cabernet, Sonoma 2012
Roxy Ann, Claret 2012
Januik, Merlot 2012
Conundrum, White 2013
St. Francis, Sonoma Cabernet 2012
Villa Antinori, Toscana 2012
Decoy, Cabernet, Sonoma 2013
Marqués de Murrieta, Reserva Rioja 2010
Kendall-Jackson, Grand Reserve Cabernet 2009
Seven Hills, Merlot 2013
Los Vascos, Grande Reserve Cabernet 2011
Abbot's Table, Columbia Valley 2014
Forlorn Hope, St. Laurent, Ost-Intrigen 2013
Upper Five, Tempranillo 2010 and 2012
The Four Graces, Pinot Gris 2015
Topsail, Syrah 2013
Jim Barry, The Lodge Hill Shiraz 2013
Robert Mondavi, Cabernet, Napa Valley 2012
Adelsheim, Pinot Gris 2014
Boomtown, Cabernet 2013
Boulay, Sauvignon Blanc 2014
Domaine de Durban Muscat 2011
Patricia Green, Estate Pinot Noir 2012
Crios, Cabernet, Mendoza 2011
WillaKenzie, Pinot Gris 2014
Dehesa la Granja, Tempranillo 2008
Abacela, Vintner's Blend #15
Selvapiana, Chianti Ruffina 2012
Joseph Carr, Cabernet 2012
Prendo, Pinot Grigio, Vigneti Delle Dolomiti 2014
Joel Gott, Oregon Pinot Gris 2014
Otazu, Red 2010
Chehalem, Pinot Gris, Three Vineyards 2013
Wente, Merlot, Sandstone 2011
Abacela, Fiesta Tempranillo 2012
Monmousseau, Vouvray 2014
Duriguttti, Malbec 2013
Ruby, Pinot Noir 2012
Castellare, Chianti 2013
Lugana, San Benedetto 2013
Canoe Ridge, Cabernet, Horse Heaven Hills 2011
Arcangelo, Negroamaro Rosato
Vale do Bomfim, Douro 2012
Portuga, Branco 2013
Taylor Fladgate, Late Bottled Vintage Porto 2009
Pete's Mountain, Pinot Noir, Kristina's Reserve 2010
Rodney Strong, Cabernet, Sonoma 2012
Bookwalter, Subplot No. 28, 2012
Coppola, Sofia, Rose 2014
Kirkland, Napa Cabernet 2012
Trader Joe's Grand Reserve, Napa Meritage 2011
Kramer, Chardonnay Estate 2012
Forlorn Hope, Que Saudade 2013
Ramos, Premium Tinto, Alentejano 2012
Trader Joe's Grand Reserve, Rutherford Cabernet 2012
Bottego Vinaia, Pinot Grigio Trentino 2013
Villa Antinori, Toscana 2011
Pete's Mountain, Elijah's Reserve Cabernet, 2007
Beaulieu, George Latour Cabernet 1998
Januik, Merlot 2011
Torricino, Campania Falanghina 2013
Edmunds St. John, Heart of Gold 2012
Chloe, Pinot Grigio, Valdadige 2013
Edmunds St. John, Bone-Jolly Gamay Noir 2013
Kirkland, Pinot Grigio, Friuli 2013
St. Francis, Red Splash 2011
Rodney Strong, Canernet, Alexander Valley 2011
Erath, Pinot Blanc 2013
Taylor Fladgate, Porto 2007
Portuga, Rose 2013
Domaine Digioia-Royer, Chambolle-Musigny, Vielles Vignes Les Premieres 2008
Locations, F Red Blend
El Perro Verde, Rueda 2013
Chateau Ste. Michelle, Indian Wells Red 2010
Chloe, Pinot Grigio, Valdadige 2013
Edmunds St. John, Bone-Jolly Gamay Noir 2013
Kirkland, Pinot Grigio, Friuli 2013
St. Francis, Red Splash 2011
Rodney Strong, Canernet, Alexander Valley 2011
Erath, Pinot Blanc 2013
Taylor Fladgate, Porto 2007
Portuga, Rose 2013
Domaine Digioia-Royer, Chambolle-Musigny, Vielles Vignes Les Premieres 2008
Locations, F Red Blend
El Perro Verde, Rueda 2013
Chateau Ste. Michelle, Indian Wells Red 2
If You See Kay, Red 2011
Turnbull, Old Bull Red 2010
Cherry Tart, Cherry Pie Pinot Noir 2012
Trader Joe's Grand Reserve Cabernet, Oakville 2012
Benton Lane, Pinot Gris 2012
Campo Viejo, Rioja, Reserva 2008
Haden Fig, Pinot Noir 2012
Pendulum Red 2011
Vina Real, Plata, Crianza Rioja 2009
Edmunds St. John, Bone/Jolly, Gamay Noir Rose 2013
Bookwalter, Subplot No. 26
Ayna, Tempranillo 2011
Pete's Mountain, Pinot Noir, Haley's Block 2010
Apaltagua, Reserva Camenere 2012
Lugana, San Benedetto 2012
Argyle Brut 2007
Wildewood Pinot Gris 2012
Anciano, Tempranillo Reserva 2007
Santa Rita, Reserva Cabernet 2009
Casone, Toscana 2008
Fonseca Porto, Bin No. 27
Louis Jadot, Pouilly-Fuissé 2011
Trader Joe's, Grower's Reserve Pinot Noir 2012
Zenato, Lugana San Benedetto 2012
Vintjs, Cabernet 2010
14 Hands, Hot to Trot White 2012
Rainstorm, Oregon Pinot Gris 2012
Silver Palm, North Coast Cabernet 2011
Andrew Rich, Gewurtztraminer 2008
Rodney Strong, Charlotte's Home Sauvignon Blanc 2012
Canoe Ridge, Pinot Gris, Expedition 2012
Edmunds St. John, Bone-Jolly Gamay Noir Rose 2012
Dark Horse, Big Red Blend No. 01A
Elk Cove, Pinot Noir Rose 2012
Fletcher, Shiraz 2010
Picollo, Gavi 2011
Domaine Eugene Carrel, Jongieux 2012
Eyrie, Pinot Blanc 2010
Atticus, Pinot Noir 2010

The Occasional Book

Claire Vaye Watkins - Gold Fame Citrus
Markus Zusak - I am the Messenger
Anthony Doerr - All the Light We Cannot See
James Joyce - Dubliners
Cheryl Strayed - Torch
William Golding - Lord of the Flies
Saul Bellow - Mister Sammler's Planet
Phil Stanford - White House Call Girl
John Kaplan & Jon R. Waltz - The Trial of Jack Ruby
Kent Haruf - Eventide
David Halberstam - Summer of '49
Norman Mailer - The Naked and the Dead
Maria Dermoȗt - The Ten Thousand Things
William Faulkner - As I Lay Dying
Markus Zusak - The Book Thief
Christopher Buckley - Thank You for Smoking
William Shakespeare - Othello
Joseph Conrad - Heart of Darkness
Bill Bryson - A Short History of Nearly Everything
Cheryl Strayed - Tiny Beautiful Things
Sara Varon - Bake Sale
Stephen King - 11/22/63
Paul Goldstein - Errors and Omissions
Mark Twain - A Connecticut Yankee in King Arthur's Court
Steve Martin - Born Standing Up: A Comic's Life
Beverly Cleary - A Girl from Yamhill, a Memoir
Kent Haruf - Plainsong
Hope Larson - A Wrinkle in Time, the Graphic Novel
Rudyard Kipling - Kim
Peter Ames Carlin - Bruce
Fran Cannon Slayton - When the Whistle Blows
Neil Young - Waging Heavy Peace
Mark Bego - Aretha Franklin, the Queen of Soul (2012 ed.)
Jenny Lawson - Let's Pretend This Never Happened
J.D. Salinger - Franny and Zooey
Charles Dickens - A Christmas Carol
Timothy Egan - The Big Burn
Deborah Eisenberg - Transactions in a Foreign Currency
Kurt Vonnegut Jr. - Slaughterhouse Five
Kathryn Lance - Pandora's Genes
Cheryl Strayed - Wild
Fyodor Dostoyevsky - The Brothers Karamazov
Jack London - The House of Pride, and Other Tales of Hawaii
Jack Walker - The Extraordinary Rendition of Vincent Dellamaria
Colum McCann - Let the Great World Spin
Niccolò Machiavelli - The Prince
Harper Lee - To Kill a Mockingbird
Emma McLaughlin & Nicola Kraus - The Nanny Diaries
Brian Selznick - The Invention of Hugo Cabret
Sharon Creech - Walk Two Moons
Keith Richards - Life
F. Sionil Jose - Dusk
Natalie Babbitt - Tuck Everlasting
Justin Halpern - S#*t My Dad Says
Mark Herrmann - The Curmudgeon's Guide to Practicing Law
Barry Glassner - The Gospel of Food
Phil Stanford - The Peyton-Allan Files
Jesse Katz - The Opposite Field
Evelyn Waugh - Brideshead Revisited
J.K. Rowling - Harry Potter and the Sorcerer's Stone
David Sedaris - Holidays on Ice
Donald Miller - A Million Miles in a Thousand Years
Mitch Albom - Have a Little Faith
C.S. Lewis - The Magician's Nephew
F. Scott Fitzgerald - The Great Gatsby
William Shakespeare - A Midsummer Night's Dream
Ivan Doig - Bucking the Sun
Penda Diakité - I Lost My Tooth in Africa
Grace Lin - The Year of the Rat
Oscar Hijuelos - Mr. Ives' Christmas
Madeline L'Engle - A Wrinkle in Time
Steven Hart - The Last Three Miles
David Sedaris - Me Talk Pretty One Day
Karen Armstrong - The Spiral Staircase
Charles Larson - The Portland Murders
Adrian Wojnarowski - The Miracle of St. Anthony
William H. Colby - Long Goodbye
Steven D. Stark - Meet the Beatles
Phil Stanford - Portland Confidential
Rick Moody - Garden State
Jonathan Schwartz - All in Good Time
David Sedaris - Dress Your Family in Corduroy and Denim
Anthony Holden - Big Deal
Robert J. Spitzer - The Spirit of Leadership
James McManus - Positively Fifth Street
Jeff Noon - Vurt

Road Work

Miles run year to date: 69
At this date last year: 110
Total run in 2015: 271
In 2014: 401
In 2013: 257
In 2012: 129
In 2011: 113
In 2010: 125
In 2009: 67
In 2008: 28
In 2007: 113
In 2006: 100
In 2005: 149
In 2004: 204
In 2003: 269

Clicky Web Analytics