Wittemyer v. City of Portland

The Portland City Code imposes 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, a city resident, argues that the “arts tax” violates Article IX, section la, of the Oregon Constitution, a provision adopted in 1910 that prohibits the imposition of a “poll or head tax.” He asserts that the tax violates the state constitution because all who are subject to…