Wittemyer v. City of Portland

The Portland City Code imposed a $35 tax on each resident of the city who is at least 18 years old, has income of $1,000 or more per year, and does not reside in a household that is at or below federal poverty guidelines. The funds generated by the tax are used to support public art and music education programs. Plaintiff George Wittemyer argued the “arts tax” was a violation of the Oregon Constitution’s prohibition on a “poll or head tax.” The Oregon Supreme Court concluded that a tax that takes into account the income, property, or other resources of taxpayers is not a “poll or head tax” within the meaning of Article IX, section 1a. In this case, the City of Portland arts tax exempted certain residents based on their income and household resources. Thus, the tax does take income into account and, as a result, did not amount to a “poll or head tax.” View "Wittemyer v. City of Portland" on Justia Law