The Portland Art Tax , formally Arts Education and Access Income Tax , is a $ 35 tax paid by residents of Portland, Oregon to support school teachers and non-profit organizations focused on art. Citizens age eighteen or more with $ 1,000 or more of taxable income are required to pay taxes. Taxes are enforced when the Portland electorate passes Oregon Ballot Measure 26-146 in November 2012.
Video Portland Arts Tax
History
The inhabitants of Portland were initially required to pay taxes before April 15, 2013. However, the deadline was moved to 15 May when the city changed taxes to free residents who earned less than $ 1,000 of taxable income but live in households with incomes above the federal poverty line However, on May 15, the online payment system fell due to too many last minute payments. Websites for sending payments are functional one week later; June 10 becomes the third and final deadline to pay taxes.
Legal challenge
On March 7, 2013, Lewis & amp; Professor Clark Jack Bogdanski filed a lawsuit against the City of Portland in the Oregon Tax Court, claiming the art tax is the chief tax and therefore violates Article IX, article 1a of the Oregon Constitution. On March 18, Mayor Charlie Hales asked the Portland City Council to issue an "emergency" rule that changed the tax language to free residents with earnings below $ 1,000.
On June 4, the Oregon Tax Court overturned the Bogdanski lawsuit. The court did not enforce the constitutionality of the tax, but decided that the city tax was not within its jurisdiction. The verdict stated: "The Court concluded that it has no legal authority to hear the Plaintiff's objections to the Portland City tax because that jurisdiction must begin with challenges to the state-mandated taxation laws and the Portland Art Tax, not the state tax law, but the city tax law. "Bogdanski promised to appeal the decision to an ordinary Court judge, or even to the Supreme Court of Oregon.
Supreme Court of Oregon
On March 6, 2017, retired attorney George Wittemyer declared 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 unconstitutional. Wittemeyer, like Bogdanski, also argues that the art tax is an unconstitutional head tax. The court disagrees, saying that because taxes take income at all (ie, there is no taxable taxable income below $ 1000), "city art taxes are not polls or forbidden taxes." "
Maps Portland Arts Tax
See also
- List of Oregon polling actions
References
Source of the article : Wikipedia
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