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.

About

This page contains a single entry from the blog posted on March 5, 2013 11:20 AM. The previous post in this blog was Jessica knows better than you. The next post in this blog is It's easy to tell when Portland killer cops are in the wrong. Many more can be found on the main index page or by looking through the archives.

Archives

Links

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

Hap'nin' Guys
Tony Pierce
Parkway Rest Stop
Utterly Boring.com
Along the Gradyent
Dwight Jaynes
Bob Borden
Dingleberry Gazette
The Red Electric
Iced Borscht
Jeremy Blachman
Dean's Rhetorical Flourish
Straight White Guy
HinesSight
Onfocus
Jalpuna
Beerdrinker.org
As Time Goes By
Dave Wagner
Jeff Selis
Alas, a Blog
Scott Hendison
Sansego
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
Mireio
And Sew It Goes
Mile 73
Rainy Day Thoughts
That Black Girl
Posie Gets Cozy
{AE}
Cat Eyes
Rhi in Pink
Althouse
GirlHacker
Ragwaters, Bitters, and Blue Ruin
Frytopia
Rose City Journal
Type Like the Wind

Portland and Oregon
Isaac Laquedem
StumptownBlogger
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 Drink.com
Dave Knows Portland
Idaho's Portugal
Alameda Old House History
MLK in Motion
LoveSalem

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
Misterblue
Two Pennies
This Stony Planet
1221 SW 4th
Twisty
I am a Fish
Here Today
What If...?
Superinky Fixations
Pinktalk
Mellow-Drama
The Rural Bus Route
Another Blogger
Mikeyman's Computer Treehouse
Rosenblog
Portland Housing Blog

Wonderfully Wacky
Dave Barry
Borowitz Report
Blort
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
Maukie
Ride That Donkey
Singin' Horses
Rally Monkey
Simon Swears
Strong Bad's E-mail

Oregon News
KGW-TV
The Oregonian
Portland Tribune
KOIN
Willamette Week
KATU
The Sentinel
Southeast Examiner
Northwest Examiner
Sellwood Bee
Mid-County Memo
Vancouver Voice
Eugene Register-Guard
OPB
Topix.net - Portland
Salem Statesman-Journal
Oregon Capitol News
Portland Business Journal
Daily Journal of Commerce
Oregon Business
KPTV
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

Music-Related
The Beatles
Bruce Springsteen
Seal
Sting
Joni Mitchell
Ella Fitzgerald
Steve Earle
Joe Ely
Stevie Wonder
Lou Rawls

E-mail, Feeds, 'n' Stuff

Tuesday, March 5, 2013

In Portland, gifts are now income for tax purposes

Now, that's just crazy, but sure enough, here it is:

A. "Income" includes, but is not limited to, all income earned or received from any source, regardless of whether it is taxable under state or federal law. Examples of income include, but are not limited to, gifts, interest from individual or joint savings accounts or other interest bearing accounts, child support payments, alimony, unemployment assistance, disability income, sales of stocks and other property (even if sold at a loss), dividends, social security income (taxable or non-taxable), gross receipts from a business and wages as an employee.

Notice, too, that gross receipts from sales are "income," even if the sale is at a loss. What about welfare?

Is that what the voters voted for? And who's writing this stuff -- the chimps in the zoo?

Oh, well. The definition of income probably isn't all that important, because we all know the new Portland arts tax isn't really an income tax. It's a head tax. Which is why it's illegal.

Comments (25)

If they want to avoid giving off the impression that it's a head tax, they should make it *easier* for people to get under the limit, not harder.

I actually support the tax, since I believe we need to fund the arts in the city, and I can certainly spare $35 to do it in this way. My only regret is that it's not pegged to income. It's ridiculous that the richest resident of Portland pays the same amount as I do.

I'm thinking a pro se declaratory judgment action under Chapter 28 in Mult Cir. Ct. agains the City as one counrt anda second count agains he City and PPS for the Measure 5 violation, parallel o what resulted in he Eugene ruling 6 or 7 years ago.

If i isnt facially unconstitutional as written under he head tax provision of the Oregon Constitution, a least the part that is directed o PPS exceeds the Measure 5 limits and can't be collected, per the Eugene decision.

If anybody knows of any group planning to file a case, I'm happy o volunteer as the test plaintiff.

I agree. $35 isn't much over a year, but the way this turned out is appalling. Even the WW recommended not voting for it, but what do the sheeple of Portland do? They approve it. Now we have a new species of regressive and invasive tax to contend with. How about next a poll tax? It doesn't matter if that's illegal, either.

So CoP defines a "loss" as "income"...what? Why don't we just let CoP re-write our federal tax codes. The know-it-alls.

Nonny,

M5 limits property tax rates between two delineated categories: education and local government.

How is the art tax a property tax?

I'd love to make the leap with you but I just don't see it.

If the courts do rule against the tax, the long term prognosis is not very good. Voters have already shown that they'll support this sort of dumb slush funding. It wouldn't be hard to rewrite it as a bracketed income tax and pass it again.

"Income" includes, but is not limited to…”
A reality check of other income not listed which may or may not be part of the City’s all inclusive everything list includes” rent assistance, $7.50 per one-way TriMet trip (transit operations are 75 percent subsidized), food stamps, the money received for selling a depreciated car, transport provided by an employer, anything received for free, garage sale proceeds, developer subsidies, any discount on fees or taxes paid, so on and so forth. What next – all the change a person receives from a dollar.

"...regardless of whether it is taxable under state or federal law."

That seems awfully f'd up as well.

"sales of stocks and other property (even if sold at a loss)"

Dear god, these idiots in the city are just daring people to say no aren't they? Of course, Randy made a career out of taking that bet.

That's the problem in Portland, most people just haven given up.

BTW - I thought they already had a gross receipts tax on something else?

I think a law firm that takes this on can look forward to a future of never getting any government work in Oregon.

I think a law firm that takes this on can look forward to a future of never getting any government work in Oregon.

A similar tactic was used in Easter Bloc countries to discourage challenges to the system.

Don't Pay!
Don't Pay!
Don't Pay!
If you pay this ridiculous head tax (can anybody be excluded?) my opinion of you is less.
Don't Pay!
Don't Pay!
Don't Pay!

Unfortunately, by the time this mess expands "yes another mess" created by the royal five down there, there will be negativity towards the arts. There will be individual artists whose income may most likely will be hurt by this tax. I can see it now at art fairs, someone wanting to buy a ceramic bowl etc. telling the artist, sorry but our family spent our $105. (or whatever amount) on that art tax.

Okay 2 questions you Tax experts:

1. How can CoP write regs or laws that trumph Federal or State laws?
"A. "Income" includes, but is not limited to, all income earned or received from any source, regardless of whether it is taxable under state or federal law."

2. Is this head tax (call it what it is)
exempt from Tax Compression regs? If
it is why? I hear that Portlands
compression is severe at the moment.

Imagine two meals. Add one unwelcome guest. The first is a small, frugal meal with water. The second is a lavish ten-course catered dinner with a bar. The City will come to both houses and eat exactly the same amount at both tables. The difference between the two is that, in the first home, there will be no leftovers for the following day and, in fact, some in home #1 may go hungry at the meal when the City of Portland sits down at the table.

That's before the City gets up from the table and starts rooting through your financial files to make sure you didn't short it on the hors d'ouevres.

The impression I get from the "not a stone shall go unturned" added income hunt is that not even people living at the poverty level are safe if they have managed to sell a few things on Craig's List or eBay to stretch their part time income or unemployment. Heaven help them if they receive child support or social security because adding that to their meager income may push them into the zone that makes them another potential chicken to pluck for this head tax.

The city officials had to know how this would affect people across the board. Perhaps they should have consulted with the Office of Equity before "setting" this up. What exactly is this Office of Equity for anyway?
By the way, did Amanda vote for this?
If she did, I find it hard to believe that she understands fairness and equity. So now those with child support payments, disability,and a whole list of folks are to pay? So some can get exemptions, well what about those on the edge, what about those who don't think it is the city's business to know all this?

NW Portlander,
As we are commenting here, I also think about those students who have horrendous loans to pay, expensive books, and in a household sharing costs, or whatever their living situation, they too have the burden of paying this head tax?

Jack -
If I were a cynical person, I might think that the regulations, as opposed to the text of the ordinance, might be an attempt by VanDyke's shop to recast, after the fact, the whole thing as a gross receipts tax, and avoid the fatal "head tax" label.

Might explain why he regs were so long delayed.

VanDyke's shop is a ad bit sharper than he clowns who drafted the ordinance and ballot measure and pressed the City Council to refer i as a ballot measure.

Nah, couldn't be. That's just too cynical.

Nothing they can do to the definition of "income" is going to make this less of a head tax. I have no doubt that they are trying to salvage it, but it won't work.

Hey, Jack, City Resolution 36939, which authorized the placing of the Arts fund and tax on last November's ballot, did not have these definitions, such as gifts as income. Eric and I at the Ballot Title challenge in Multnomah Circuit Court raised this as a real possibility, the City was not in any kind of conformance with common understanding among citizens as to what income and income earning mean.
This only points out how Oregon's voter referral and initiative processes have been corrupted by government officials sympathetic towards public employee unions who waged war with Bill Sizemore; and with politicians subsequently rewriting the referral and initial process so that government bureaucrats standing to benefit personally, write or rewrite the ballot Title and summary in the aftermath. And if challenged, Oregon Statute dealing with measures allows less than adequate description of the measure's effects.
I think Washington State actually has a more neutral and impartial referral and initiative process, by comparison. For all intents and purposes, the Citizens Initiative process has been corrupted badly in Oregon, as part of the Sizemore and union war in the late 90s and 00s.
My hope would be Oregonians could bring back neutrality to ballot titles and summaries, possibly allowing randomly selected juries of citizens with high school and college degrees to write the titles and summary. Such process is used by Multnomah Circuit Court for reviewing Jail procedures from time to time.

the City was not in any kind of conformance with common understanding among citizens as to what income and income earning mean.

That may be an issue, but the real fatal flaw is the unconstitutionality. Your judge got that one wrong.

The beaurucrats are not interested in your thoughts or what is or is not legal. PERS is in serious trouble so they will say it is for the arts or the children it doesn't matter. They need more money so they can continue to ignore the PERS problem AND hire more beaurucrats so more can do less.

I recently incorporated my new small business outside of Portland why again? Oh yeah.

Jack,
Are you aware of anyone that has started a PAC to fight this obscenity? I sure would like to send them $100 to get going on turning this illegal head tax around and stop the money grubbers in their tracks.


Sponsors


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

In Vino Veritas

Lange, Pinot Gris 2015
Kiona, Lemberger 2014
Willamette Valley, Pinot Gris 2015
Aix, Rosé de Provence 2016
Marchigüe, Cabernet 2013
Inazío Irruzola, Getariako Txakolina Rosé 2015
Maso Canali, Pinot Grigio 2015
Campo Viejo, Rioja Reserva 2011
Kirkland, Côtes de Provence Rosé 2016
Cantele, Salice Salentino Reserva 2013
Whispering Angel, Côtes de Provence Rosé 2013
Avissi, Prosecco
Cleto Charli, Lambrusco di Sorbara Secco, Vecchia Modena
Pique Poul, Rosé 2016
Edmunds St. John, Bone-Jolly Rosé 2016
Stoller, Pinot Noir Rosé 2016
Chehalem, Inox Chardonnay 2015
The Four Graces, Pinot Gris 2015
Gascón, Colosal Red 2013
Cardwell Hill, Pinot Gris 2015
L'Ecole No. 41, Merlot 2013
Della Terra, Anonymus
Willamette Valley, Dijon Clone Chardonnay 2013
Wraith, Cabernet, Eidolon Estate 2012
Januik, Red 2015
Tomassi, Valpolicella, Rafaél, 2014
Sharecropper's Pinot Noir 2013
Helix, Pomatia Red Blend 2013
La Espera, Cabernet 2011
Campo Viejo, Rioja Reserva 2011
Villa Antinori, Toscana 2013
Locations, Spanish Red Wine
Locations, Argentinian Red Wine
La Antigua Clásico, Rioja 2011
Shatter, Grenache, Maury 2012
Argyle, Vintage Brut 2011
Abacela, Vintner's Blend #16 Abacela, Fiesta Tempranillo 2014
Benton Hill, Pinot Gris 2015
Primarius, Pinot Gris 2015
Januik, Merlot 2013
Napa Cellars, Cabernet 2013
J. Bookwalter, Protagonist 2012
LAN, Rioja Edicion Limitada 2011
Beaulieu, Cabernet, Rutherford 2009
Denada Cellars, Cabernet, Maipo Valley 2014
Marchigüe, Cabernet, Colchagua Valley 2013
Oberon, Cabernet 2014
Hedges, Red Mountain 2012
Balboa, Rose of Grenache 2015
Ontañón, Rioja Reserva 2015
Three Horse Ranch, Pinot Gris 2014
Archery Summit, Vireton Pinot Gris 2014
Nelms Road, Merlot 2013
Chateau Ste. Michelle, Pinot Gris 2014
Conn Creek, Cabernet, Napa 2012
Conn Creek, Cabernet, Napa 2013
Villa Maria, Sauvignon Blanc 2015
G3, Cabernet 2013
Chateau Smith, Cabernet, Washington State 2014
Abacela, Vintner's Blend #16
Willamette Valley, Rose of Pinot Noir, Whole Clusters 2015
Albero, Bobal Rose 2015
Ca' del Baio Barbaresco Valgrande 2012
Goodfellow, Reserve Pinot Gris, Clover 2014
Lugana, San Benedetto 2014
Wente, Cabernet, Charles Wetmore 2011
La Espera, Cabernet 2011
King Estate, Pinot Gris 2015
Adelsheim, Pinot Gris 2015
Trader Joe's, Pinot Gris, Willamette Valley 2015
La Vite Lucente, Toscana Red 2013
St. Francis, Cabernet, Sonoma 2013
Kendall-Jackson, Pinot Noir, California 2013
Beaulieu, Cabernet, Napa Valley 2013
Erath, Pinot Noir, Estate Selection 2012
Abbot's Table, Columbia Valley 2014
Intrinsic, Cabernet 2014
Oyster Bay, Pinot Noir 2010
Occhipinti, SP68 Bianco 2014
Layer Cake, Shiraz 2013
Desert Wind, Ruah 2011
WillaKenzie, Pinot Gris 2014
Abacela, Fiesta Tempranillo 2013
Des Amis, Rose 2014
Dunham, Trautina 2012
RoxyAnn, Claret 2012
Del Ri, Claret 2012
Stoppa, Emilia, Red 2004
Primarius, Pinot Noir 2013
Domaines Bunan, Bandol Rose 2015
Albero, Bobal Rose 2015
Deer Creek, Pinot Gris 2015
Beaulieu, Rutherford Cabernet 2013
Archery Summit, Vireton Pinot Gris 2014
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

The Occasional Book

Kent Haruf - Our Souls at Night
Peter Carey - True History of the Kelly Gang
Suzanne Collins - The Hunger Games
Amy Stewart - Girl Waits With Gun
Philip Roth - The Plot Against America
Norm Macdonald - Based on a True Story
Christopher Buckley - Boomsday
Ryan Holiday - The Obstacle is the Way
Ruth Sepetys - Between Shades of Gray
Richard Adams - Watership Down
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: 109
At this date last year: 151
Total run in 2016: 155
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