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 March 4, 2013 6:48 PM. The previous post in this blog was Gatsby picks up some more neocon cred. The next post in this blog is Farewell to Firefox. 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

Monday, March 4, 2013

The tax form the City of Portland doesn't want you to see

If you want to pay the City of Portland's new head tax for the arts the old-fashioned way, here's the form you can mail in with your check. It's a pdf file, but no, it's not a fillable pdf file, because the city wants you to pay electronically, and they're being difficult about this.

Keep in mind that the constitutionality of this ridiculous tax is in doubt. That is all we're going to say, because the matter is heading for litigation.

Comments (15)

Do you know for a fact that it is headed to litigation?

It is at my house.

This is a mean spirited head tax.
To go retro is another aspect to the mean spirited part of this.
All people whether on social security, disability, are these people nuts or desperate?
This will again drive more people out of Portland, eventually only those who are so stuck here that they cannot get out and the very wealthy can remain. The very wealthy can live with a "sacrificed" city because they can easily get away to second or third homes or fly here or there.
Maybe this is Sam's revenge for those attempted recalls. Is there anyone who doubts he continued "wrecking" our city, after Katz and Hales did a major share of it? Now, watch out, Hales is showing his true colors!

When Chris Lowe wrote his anti arts tax editorial last year in Blue Oregon, the last thing he added said it best:

"'Flat tax; usually refers to a flat percentage rate of income, and that a fixed amount per person tax like Measure 26-146 represents a declining rate per income increment as income rises. This distinction is useful for seeing that this measure is not just regressive, but exceedlingly so."

The judge who ruled to allow the measure on the ballot fudged in saying that this is not a flat tax because it's "based on income." He made that foolish statement because, he claimed, those under the official poverty line are exempt. That argument is paper thin because, in the only sense that counts, it is NOT based on income. The same $35 does not equate to the same percentage of taking from every person up the spectrum from the nearly officially impoverished to multi-millionaires who frequent the opera, the Portland Art Museum, etc. - institutions that (unlike the Oregon History Center, following its successful ballot measure) do not plan to offer reduced tickets to those who can't afford to pay full price, even though the hand in their pocket is taking exactly as much from them as it is from their neighbors in the West Hills.

It is also open-ended and because it has no stated "life", will go on indefinitely.

I just reread the disclaimers at the bottom of the form and it actually says that, in future years, only electronic reminders would be sent out regarding the Arts tax.

Never mind that there are actually taxpayers out there who do not own computers, can not afford a computer, a fancy cell phone or an iPod, may not want to own computers and/or don't have access to or know how to use computers. I guess it's OK to just ignore those peoples' needs now. They're too busy trying to figure out how to stretch the food budget since the city is counting child support payments and social security checks as "income", potentially taking food out of the mouths and clothes off the backs of kids and the elderly.

Setting the head tax issue aside, how the heck did the City get from this (passed ballot measure):

"A tax of $35 is imposed on the income of each income-earning resident"

to this (administrative code):

“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.

B. “Income-earning” means the receipt of income from any source whatsoever, including, but not limited to, gainful employment, investments and gifts.

When have capital gains, dividends, and gifts, etc. ever been considered earned income under any federal or state tax system?

I am hopeful this tax gets struck down in court. Amen to Jack and/or other attorneys taking this on. I heard they were looking for the right plaintiffs for this suit. I guess I didn't make the grade, although I tried to volunteer.
This tax was an end run around property tax limits, as it couldn't have been a rebirthing of the Multnomah I tax circa 2003 through 2005; because this barely held up on its repeal bid in 2004 (if I recall correctly...the taxpayer association got it referred once citizens realized the burden in 2003). Moreover, this Arts tax is also an end run around water and sewer billing, as this is the more normal place to raid citizens for City Hall's pet projects; except City Hall is being sued and has had to face up to misuse of water funds.
If you want to see a real travesty of Portland City Hall public funded Arts, go down to the east end of the Hawthorne Bridge and you'll find two erected scrap metal assemblies. This cost Portlanders $700k funded at 1 and half percent of the eastside streetcar project. The two scrap heaps also took out useable onramp lanes on and off the Hawthorne Bridge. Now vehicles traveling via Grand avenue wanting to get on or off the Hawthorne bridge must make more abrupt turns.
This town is totally frightful what with Sam Adams lurking around at City Club. I just know he'll be back at City Hall again. Not that it makes any difference, because he was pretty much replaced by those of the same depraved ilk.

According to the rules, any person who turned 18 before December 31st of last year, living in a household above the poverty level, with ANY kind of income, owes this tax. So, if I understand correctly, that means that some kid who just turned 18 on December 30th, who still lives at home, and received $1 or more as a birthday gift, would technically owe this $35 "income" tax. Am I really interpreting the rules correctly? I know Portland lacks common sense, but this is a new level of screwiness.

Very simple. I will not pay this 'tax'. I am retired, living on SS, and that (almost)$3 per month buys a lot of ramen. If it all went to the schools I might. But the rich folk that frequent the opera and the art museum (neither of which I can afford) have no right to dun me for something I can't use. Regressive and unlawful.

People are confused about this, as you can see from excerpts below.
PORTLAND, Ore. – Brenda Corrie thought the arts tax notice she got in the mail was a sophisticated scam.

“It only says you can pay online,” she said. “It doesn’t indicate that you can mail in a payment if you don’t have access to a computer, and that made me real suspicious.”

Corrie, who lives in Northeast Portland, said she had no idea the arts tax passed.

“I think there should have been notification sent out prior to this, letting people know it’s coming out and what the expectations are,” said Corrie.

B.P. Red you will not be the only one refusing to pay this "tax".

An operational objective in a scam is to distract the rube with flim flam. That way, the really serious stuff can can proceed unobstructed. I think the "arts tax" qualifies as flim flam. Of course, the city might not be that devious. It could be just a dumb idea that ended up as a tax.

The maximum penalty for failing to pay this tax is $35. It makes sense to force them to waste time, effort and MONEY to track down the scofflaws. IMO the risk of a $15 fine is money well spent.

From the city's web site:

What’s the penalty for not paying or filing on time?

After April 15: $15 penalty
After October 15: $35 penalty

Not everyone has a computer. Not everyone wants their info out in the ether net.
It's annoying and exactly what the IRS is doing this year also. Because of all the last minute changes to the Fed tax codes no one can find a printed info booklet for doing their taxes. Post Offices don't have them nor the libraries. WTF?
Inmates are truly running the asylum.

It will be interesting to see what the collection process is for a $70 debt.


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

Phil Stanford - Rose City Vice
Kenneth R. Feinberg - What is Life Worth?
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: 113
At this date last year: 155
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