FAQs
Arts Education and Access Income Tax
Frequently Asked Questions
This tax program is still in development.
Additional information will be added as it becomes available.
About the tax
- I heard you were going to send out a mailer that included a form. When?
- I do not owe the tax. Do I still need to file?
- How was this tax created?
- When does this tax start?
- How much is the tax?
- Is this a temporary tax?
- Where does the money go?
- Why wasn't this tax added to property tax bills or water bills?
- Is the Arts Tax prohibited under the Oregon Constitution as a poll or head tax?
- Why do you need the last four (4) digits of my social security number (SSN) and my year of birth?
Who pays the tax
- Who has to pay?
- Who doesn't pay the tax?
- How do I know if my address is in Portland?
- What is the federal poverty level?
- If I work and my spouse doesn’t, do we owe $35 or $70?
- Do adult children living at home pay the tax?
- Do college students pay?
- What if I live in Portland only part-time?
- I lived in Portland in 2012 and then moved out of Portland in 2013. I heard about this new tax that is due on May 15, 2013. Do I need to pay it?
- Is there an upper age limit?
- When determining if a resident is “income earning”, what income is considered?
- If I just turned 18, do I have to file and/or pay the tax?
- When considering whether a household’s income is at or below the poverty level, are two roommates (as opposed to domestic partners) considered one or two households?
- I moved to Portland in 2013 and I heard about this new tax that is due on May 15, 2013. Do I need to pay it?
Filing & paying the tax
- When is payment due?
- Will I receive a bill?
- Can I file online?
- Can I pay online?
- Why is there a convenience fee for credit cards and debit cards charged as credit?
- Why isn't the Revenue Bureau accepting debit cards?
- Is the Revenue Bureau charging more in convenience fees than it has to?
- How can I avoid paying a convenience fee?
- Is my online transaction secure?
- Does the City store my online credit or debit card or electronic check (ACH) information?
- How soon will my online payment post to show I have paid this year's tax?
- Can I cancel a payment I just made online?
- What are the acceptable forms of payment?
- I want to pay with cash. How can I do that?
- Do you go by postmark or received date?
- Can I get a printed form?
- Can I file an extension?
- Can I have a payment plan?
- What’s the penalty for not paying or filing on time?
- If I claim to be exempt from the tax by being under the federal poverty level, what type of documentation would I be required to provide to verify my income level?
- Will there be employer withholding?
- Can I pay the tax for someone else?
- Is my Arts Tax payment tax deductible?
- What browsers, platforms, and settings are suggested for online payments and exemption requests?
- What is CAPTCHA and why is it used in the online pay the tax form?
Refund request
- I think I am eligible for a refund of the tax I paid. How do I know for sure?
- I paid the Arts Tax in error. How do I get a refund?
- Why do you need my full Social Security number to issue my refund?
- I paid the Arts Tax in error, but I want to support the arts. Can I donate some or all of the money to the program?
- What if my only income is pension benefits from the Oregon Public Employee Retirement System (PERS) or the Federal Employee Retirement System (FERS)?
About the tax
I heard you were going to send out a mailer that included a form. When?
Yes, the Revenue Bureau began mailing an informational mailer, which included a tax return form, an exemption request form, and a return envelope to Portland residents, with delivery beginning April 10, 2013. You should receive this no later than April 17, 2013. If you haven't already filed, you may use this form to pay the Arts Tax. You can still go online to file and pay at www.portlandoregon.gov/artstax or www.artstax.net. We are now accepting debit cards (charged as credit cards). And remember, the due date for your Arts Tax filing is now May 15, 2013.
I do not owe the tax. Do I still need to file?
Yes. Every adult resident must either file the tax return or the exemption request. If you live in a household above the federal poverty level, but you have less than $1,000 of income, indicate "No" when asked if you are an "income earner". If your only income is from Social Security benefits, pension benefits from the Oregon Public Employees Retirement System (PERS), pension benefits from the Federal Employees Retirement System (FERS) or interest income from US Treasury bill notes and bonds, indicate “No” when asked if you are an “income earner”. If your primary source of income are those listed previously and any other income you have is less than $1,000, indicate “No” when asked if you are an “income earner”. Do not pay the $35 tax.
How was this tax created?
The Arts Education and Access Income Tax was approved by Portland voters in the November 6, 2012 general election (Ballot Measure 26-146).
When does this tax start?
2012 is the first tax year. The due date for the 2012 tax year is May 15, 2013.
Where does the money go?
Money will be dispersed to six (6) Portland school districts and to the Regional Arts & Culture Council (RACC). The money will fund the arts and arts education.
Why wasn't this tax added to property tax bills or water bills?
Any bill sent to a specific residential property (like the property tax or the water bill) will not know the number of adults that should pay the tax. For example, the property tax bill for an apartment complex with 50 units will go to the property manager or property owner, not the individuals who rent the units. There could be 50 or more individuals at that one complex that owe the tax, yet only one property tax bill is issued. Similarly, the water bill does not include any information about how many adults live at the residential address or how many have income.
Is the Arts Tax prohibited under the Oregon Constitution as a poll or head tax?
No. In Fruits v. City of Portland, the petitioner contended the arts tax was a head or poll tax. The circuit court rejected that argument, stating: "The proposed tax at issue here is not a head tax or a poll tax because it is not assessed per capita -- it is assessed only upon income-earning individuals age 18 or older in households above federal poverty guidelines." This is the only court case to date that has considered the issue.
Why do you need the last four (4) digits of my social security number (SSN) and my year of birth?
The IRS and Oregon Department of Revenue (DOR) require a full SSN. Additionally, the DOR requires the complete date of birth to individually identify taxfilers; we only need the last four (4) digits of your SSN and your year of birth to accomplish this. For example, according to the White Pages, there are at least 10 men named John Smith living in Portland but none of them have exactly the same year of birth and SSN. Having the last four (4) digits of the SSN and year of birth ensures we do not confuse one for another. We also need the year of birth to ensure we do not assess the tax on someone under 18 years old. Supplying the City with these two (2) key pieces of information will help ensure that your tax payment is properly credited in your name.
Who pays the tax
Who has to pay?
City of Portland residents 18 years or older who have $1,000 or more income. If your household income is at or below the federal poverty level, you may request an exemption. If you move in or out of Portland during 2012, you still must pay the entire $35 tax.
These Portland residents do not pay the Arts Tax:
- Individuals who are under the age of 18;
- Individuals whose household income is at or below the federal poverty level; and
- Individuals with less than $1,000 of income of any kind.
How do I know if my address is in Portland?
If you are in Multnomah County, you can easily check your address in Portland Maps to see if you are within the city limits of Portland. Go to www.portlandmaps.comand enter your address. Click on the "Assessor" link towards the top of the page. Check your Tax Districts within the "Property Description" section. Tax District 130 is the City of Portland. If your address has this tax district, you reside within the City of Portland.
If you are in Clackamas County, you can check your address at http://web3.co.clackamas.or.us/taxstatements. If your property tax statement indicates that you have been assessed property taxes by the City of Portland (City Portland), then you are considered a Portland resident.
If you are in Washington County, you can check your address at http://www.co.washington.or.us/AssessmentTaxation/taxstatements.cfm. If your property tax statement indicates that you have been assessed property taxes by the City of Portland (City - Portland), then you are considered a Portland resident.
What is the federal poverty level?
The federal poverty guideline is issued each year in the Federal Register by the Department of Health and Human Services (HHS). The guidelines are used for administrative purposes — for instance, determining financial eligibility for certain federal programs. The Arts Tax uses this guideline for determining whether a household is exempt from paying the tax.
2012 Poverty Guideline
| Persons in Household | Poverty Guideline |
| 1 | $11,170 |
| 2 | $15,130 |
| 3 | $19,090 |
| 4 | $23,050 |
| 5 | $27,010 |
| 6 | $30,970 |
| 7 | $34,930 |
| 8 | $38,890 |
For households with more than eight (8) persons, add $3,960 for each additional person.
If I work and my spouse doesn’t, do we owe $35 or $70?
In cases where one spouse is "income earning", there would only be one person subject to the $35 tax. If the non-working spouse earned more than $999 of income, they are “income-earning” and would need to pay the tax, so $70 would be due. For more information about what income is considered, please see the FAQ "When determining if a resident is “income earning”, what income is considered?"
Do adult children living at home pay the tax?
Adult children living with their parents who earned less than $1,000 of income in 2012 do not pay the tax. Adult children can be added to their parent's tax filing. Indicate whether they have income and owe the $35 tax or if they have income under $1,000 and don't owe the tax.
Do college students pay?
If the student earned more than $999 of income and is a Portland resident, 18 or over, and in a household that is above the federal poverty level, they would pay the tax. It does not matter where they attend school. Generally, college students are considered Portland residents if they come home to Portland during school breaks.
What if I live in Portland only part time?
There is no proration of the $35 tax. You would be subject to the full $35 tax even if you were a resident of Portland for part of the year.
I lived in Portland in 2012 and then moved out of Portland in 2013. I heard about this new tax that is due on May 15, 2013. Do I need to pay it?
Yes. Since you resided in Portland during 2012, you would be subject to the tax in the first year (due May 15, 2013). You would also be subject to the 2013 tax (due April 15, 2014) because you lived in Portland for a portion of 2013. If you did not live in Portland in 2014, you would not need to file and pay for 2014 (due April 15, 2015). If you do not live in Portland when you are preparing your Arts Tax return, you should give your Portland address (before moving out) on your return.
Is there an upper age limit?
No. The tax is due from residents who are 18 or older.
When determining if a resident is “income earning”, what income is considered?
All income is considered, regardless of amount, Income can be from wages, self-employment, investments, rentals, retirement, disability, unemployment, spousal/child support, or any other source. "Income" does not include any income a city is prohibited from taxing by state or federal laws.
On the Arts Tax Return (or Tax Info form online) select 'No' to the questions "Income Earner?" if:
- You individually have $0 to $999 income for 2012; or
- Your only income cannot be taxed by the City (examples are Social Security, PERS pension benefits, FERS pension benefits or interest income from US Treasury bill notes and bonds); or
- Your primary income source cannot be taxed by the City (examples above) and you individually have $0 to $999 in other income for 2012.
Income for purposes of the household exemption due to being at or below the federal poverty level is defined differently. Refer to that definition if you think you qualify to file for an exemption from the tax.
If I just turned 18, do I have to file and/or pay the tax?
If you were 18 years old by December 31, 2012, you must file and pay (if your income was $1,000 or more) the tax for 2012. If you live with your parents, they may include you on their tax filing.
If you had less than $1,000 of income, you would select “No” on the “Income earner?” line of the Arts Tax Return (or Tax Info form online).
If you are included in a household that is at or below the federal poverty level, you must be included in the exemption filing for the household. Any income you have must be added into your household's income to determine if your household qualifies for the exemption.
When considering whether a household’s income is at or below the poverty level, are two roommates (as opposed to domestic partners) considered one or two households?
If the roommates are financially independent and are merely sharing the housing expenses, they would be considered two (2) separate households (even though they are occupying the same residence). For more information about what income is considered, please see the FAQ "When determining if a resident is “income earning”, what income is considered?"
I moved to Portland in 2013 and I heard about this new tax that is due on May 15, 2013. Do I need to pay it?
Since you did not live in Portland during 2012, you would not be subject to the tax in the first year (due May 15, 2013). Your first return will be due on April 15, 2014.
Filing & paying the tax
When is payment due?
Every year on April 15. For the 2012 tax year, we are extending the due date to May 15, 2013.
Will I receive a bill?
No. But for this first year, due May 15, 2013, you will receive a tax form in the mail if you haven't already filed after receiving the postcard notice mailed around March 1, 2013. Also remember that you are required to file even if you are exempt from paying the tax. Providing your email address when you file, whether online or printed form, will allow the Revenue Bureau to send you a reminder notice next year.
Can I file online?
Yes. Online filing is available for both paying the tax and for requesting an exemption. Go to www.artstax.net and select "File an Arts Tax return" to pay or "Request an exemption" to file an exemption request.
Can I pay online?
Yes. Go to www.artstax.net and select "File an Arts Tax return" to pay the tax.
Why is there a convenience fee for credit cards and debit cards charged as credit?
Payment card companies charge the City of Portland (and all governments and businesses) a fee based on a percentage of each credit and debit card transaction; this is called a “merchant fee.” Government agencies are allowed to charge a “convenience fee” when offering credit and debit cards as a payment option to offset the cost of the merchant fee and for the customer’s convenience of using one. Most tax collection agencies including the IRS and Oregon Department of Revenue charge convenience fees (through third party credit and debit card processors) for the same reason the City of Portland does. If the City of Portland did not recover a 99-cent (99¢) fee, credit and debit card merchant fees would significantly reduce tax collections and ultimately result in less funding for teachers and the arts.
Why isn’t the Revenue Bureau accepting debit cards?
Starting April 8, the Revenue Bureau is accepting debit cards charged as credit.
Is the Revenue Bureau charging more in convenience fees than it has to?
No. The Revenue Bureau made the decision to charge less than the amount needed to cover merchant fees. Assuming 45,000 taxpayers (about 20%) choose to pay the $35 tax using a credit or debit card with a merchant fee of 3% [three percent] of the transaction amount, the Bureau will incur merchant fees of $47,250. For simplicity, the Bureau made a decision to charge a flat convenience fee of 99-cent (99¢) per transaction, no matter the transaction amount. At 99-cents (99¢) each, 45,000 single transactions will yield convenience fee revenue of $44,550, or $2,700 less than is needed to cover the associated merchant fee expenses. Moreover, since many taxpayers will choose to file for more than one person at a time, actual convenience fees received will be lower than $44,550; each of these multi-person transactions (for example, $70, $105) will result in merchant fees of 3% of the transaction amount ($2.10 or $3.15 in this example) but the convenience fee collected will remain 99-cent (99¢).
How can I avoid paying a convenience fee?
Pay with an ACH payment, also known as an electronic check. There isn't a convenience fee for ACH payments, but please check with your bank first if you have done this before. Your bank may require you to authorize Automated Clearing House (ACH) payments. If ACH payments are not authorized, the check will be rejected and subject to a $25 returned check fee from the bureau (and your bank may assess charges).
Is my online transaction secure?
Yes. The site is encrypted and includes visual clues (e.g., closed padlock symbol in the browser). You can view the security certificates by clicking on the padlock.
Does the City store my online credit or debit card or electronic check (ACH) information?
Only if you choose the “split payment” option (two $18 charges) and then only until the second transaction has processed. The City does not retain credit or debit card information after a single transaction has cleared or after the second of two transactions has cleared.
How soon will my online payment post to show that I have paid this year's tax?
Your payment will post to your account on the next business day.
Can I cancel a payment I just made online?
Yes, but not online. All requests for online payment cancellation must be received before 5pm on the same day the payment was made. Call 503-865-4278, Monday through Friday, 8:00am until 5:00pm, except holidays.
What are the acceptable forms of payment?
Online:
- Credit cards (Visa or MasterCard)
- Debit cards charged as credit (Visa and MasterCard)
- ACH (electronic check): be sure to pre-authorize your account for ACH payments to avoid unexpected bank charges
- Mail-in check or money order (fill out the online form and mail in your check)
In person:
- Cash
- Check or money order
By Mail:
- Check or money order accompanied by the Arts Tax Return (Checks payable to 'City of Portland' -- send to PO Box 1278, Portland, OR 97207)
American Express and Discover cards are not accepted at this time.
I want to pay with cash. How can I do that?
Cash is accepted at our office in downtown Portland. Our address is 111 SW Columbia St., Suite 600. Please do not mail cash.
Do you go by postmark or received date?
Postmark. A payment is considered timely if it is postmarked on or before May 15, 2013.
Can I get a printed form?
Yes. However, to reduce administrative costs and the environmental impact of mailing paper forms, and to maximize revenue to local schools and non-profits we ask people with Internet access to file online at www.artstax.net. Both forms, ARTS2012 (to pay the tax) and ARTX2012 (to request a poverty exemption) can be downloaded, just click the link on the form name. Forms are also available at our office at 111 SW Columbia St., Suite 600, Portland, Oregon 97201. Finally, we can email the forms to you. In late March, we will be sending a form to all Portland addresses that we haven’t yet received a tax filing for.
Can I file an extension?
No. Federal and state income tax extensions are for time to file, not time to pay, and the Arts Tax form is actually easier to complete than a federal extension form. Filing for the Arts Tax requires only five (5) pieces of information: name, address, email address, last four (4) digits of your Social Security Number (SSN) and your year of birth.
Can I have a payment plan?
Yes. Taxpayers can pay the tax in two (2) payments. There is a $1.00 per person split payment fee. The first payment is due on or before May 15. The second payment is due on June 15.
What’s the penalty for not paying or filing on time?
- After May 15: $15 penalty
- After October 15: $35 penalty
If I claim to be exempt from the tax by being under the federal poverty level, what type of documentation would I be required to provide in order to verify my income level?
You must send documents that support your household exemption claim. If you request an exemption online you have the option of uploading your documents at the time you make your online request.
Please provide a signed copy of your 2012 federal Form 1040 (pages 1 and 2), Form 1040EZ or Form 1040A. If you are unable to send this return (for example, you are not subject to the Form 1040 filing requirements or your tax return is on a six-month federal extension), you can provide a copy of a public assistance award letter for SNAP (Supplemental Nutrition Assistance Program) or TANF (Temporary Assistance for Needy Families) benefits or a completed federal Form 4506-T (Request for Transcript of Tax Return). Please go to our exemptions website if you need more information about exemptions.
Other supporting documents may also be accepted for certain kinds of income. If you have questions, please contact us.
Failure to provide information supporting your exemption will result in denial of your exemption.
Will there be employer withholding?
No.
Can I pay the tax for someone else?
Yes, you may file and pay the tax for any adult, even if they don't live with you. If you file online (at www.artstax.net), first you will be asked for your Portland home address (this could be your home address or the address of the person/people you are filing for), billing email, and for the number of taxfilers (you can file for income earning and non-income earning adults). The billing email address and home address will copy to all taxfilers but you can change this information for any (or all) taxfilers. You may file for another adult, your spouse, a parent, or an adult child. You will then be able to pay for everyone in a single payment transaction. If you live outside of Portland you can also file for someone who does live in Portland.
Is my Arts Tax payment tax deductible?
Taxpayers that itemize deductions on their federal income tax return will generally be able to deduct their Arts Tax payment on their 2013 Schedule A (as State and Local Income Taxes).
What browsers, platforms, and settings are suggested for online payments and exemption requests?
The Arts Tax website was primarily designed for and tested on PCs running Windows XP or Windows 7, using Internet Explorer or Google Chrome. The bureau performed successful Arts Tax transactions in limited testing on alternative platforms such as Apple computers, mobile phones, and tablets using the top five U.S. browsers (Internet Explorer, Google Chrome, Firefox, Safari, and Opera); however, some users of alternative platforms and browsers may experience issues. Security settings, browser add-ons, and features being turned off may all result in issues or the inability to save the receipt as a PDF.
What is CAPTCHA and why is it used in the online pay the tax form?
The term CAPTCHA (or Completely Automated Public Turing Test To Tell Computers and Humans Apart) was coined in 2000 by Luis von Ahn, Manuel Blum, Nicholas Hopper and John Langford of Carnegie Mellon University. At the time, they developed the first CAPTCHA to be used by Yahoo.
A CAPTCHA is a program that can tell whether its user is a human or a computer. CAPTCHAs are used by many websites to prevent abuse from "bots," or automated programs usually written to generate spam. Computer programs generally cannot read distorted text images as well as humans, so bots cannot navigate sites protected by a CAPTCHA. The CAPTCHA presents these images for humans to decipher as a part of their normal validation procedures.
CAPTCHAs must be accessible. CAPTCHAs based solely on reading text — or other visual-perception tasks — prevent visually impaired users from accessing the protected resource. Such CAPTCHAs may make a site incompatible with Section 508 of the Rehabilitation Act (29 USC 794d) in the United States. Any implementation of a CAPTCHA should allow blind users to get around the barrier, for example, by permitting users to opt for an audio CAPTCHA. The City of Portland has selected reCAPTCHA to meet this accessibility need.
Refund request
I think I am eligible for a refund of the tax I paid. How do I know for sure?
1. If your only income is from Social Security benefits, you can request a refund of your 2012 Arts Tax payment.
2. If Social Security benefits are your primary income and any other income you receive is less than $1,000, you can request a refund of your 2012 Arts Tax payment.
3. If you are a member of a household above the federal poverty level but your personal income is less than $1,000, you can request a refund of your 2012 Arts Tax payment.
Please complete the Arts Tax Refund Request form (AREF 2012) no later than July 15, 2013. You must file the form by that date or you waive your right to receive it. Please call us at 503-865-4278 if you have questions.
I paid the Arts Tax in error. How do I get a refund?
You will need to complete the Arts Tax Refund Request form (AREF 2012) form no later than July 15, 2013. You must file the form by that date or you waive your right to receive it. Please call us at 503-865-4278 if you have questions.
Why do you need my full Social Security number to issue my refund?
IRS regulations require the City to file a 1099 GOV for any income tax refund of $10 or more. All 1099's require the full Social Security number when transmitted to the IRS
I paid the Arts Tax in error, but I want to support the arts. Can I donate some or all of the money to the program?
Yes. If you do not want a refund of any of the tax you paid, there is nothing you need to do. If you would like a refund of a portion of the tax paid, please complete the Arts Tax Refund Request form (AREF 2012) and in the appropriate boxes, indicate the amount of the tax you wish to have refunded. Any remaining amount will be retained as a donation to the program.
What if my only income is pension benefits from the Oregon Public Employee Retirement System (PERS) or the Federal Employee Retirement System (FERS)?
Pension benefits paid by PERS or FERS are exempt from local taxation by federal or state law. They are included in income to determine if a household is at or below the federal poverty level, but are excluded from income to determine if the Arts Tax is due from a Portland resident. If an adult resident has income of $1,000 or more that is not Social Security benefits, PERS pension benefits, FERS pension benefits or interest income from US Treasury bill notes and bonds, the $35 Arts Tax is due.
If you paid the Arts Tax and your only income is from pension benefits paid by PERS or FERS or interest income from US Treasury bill notes and bonds or Social Security benefits, you can request a refund of your 2012 Arts Tax payment.
Please complete the Arts Tax Refund Request form (AREF 2012) no later than July 15, 2013. You must file the form by that date or you waive your right to receive it. Please call us at 503-865-4278 if you have questions.