For the purposes of this paragraph, the following definitions apply unless the context requires a different meaning.

1. A. Arts teachers mean certified arts teachers, or arts teachers on the Charter School Registry, who provide standards-based instruction in dance, music, theatre, or visual art.
2. B. Catchment means the geographical area from which an elementary school within a District draws its students.
3. C. Charter school means a school offering a comprehensive institutional program as defined under ORS Chapter 338. The charter school will be included in the school district if sponsored by the school district or the State Board of Education, provided that the school district is the fiscal agent for state school funds for the charter school and the charter school has both Portland catchment and Portland K-5 students.
4. D. Director means the Director of the Office of Arts & Culture, or authorized designee, except where context requires a different meaning.
5. E. Gross revenues means the total of all revenue received by the City from the Arts Education and Access Income Tax without regard to collection, administrative or other costs.
6. F. High-quality arts educationmeans a school-based arts program that has been determined by the Office of Arts & Cultureto have implemented significantly all of the indicators articulated and assessed by the Portland Arts Education Framework.
7. G. Net revenues means the revenue remaining after interest, collection, administrative and other costs and refunds are deducted from gross revenues.
8. H. Office of Arts & Culture means the City's office that works with City bureaus, Council offices, and other partners to support the City's vibrant arts and culture ecosystem.
9. I. Oregon taxable income means the taxable income of residents and part-year residents as reported or reportable to the State of Oregon for personal income tax purposes.
10. J. Portland K-5 students means students who reside within the geographical boundary of the City and who attend kindergarten through 5th grade in public schools tuition-free.
11. K.  Portland-based arts organizationmeans a non-profit arts organization with physical operations in the City of Portland and/or whose arts services are delivered primarily in Portland. The City Administrator may adopt administrative rules for determining the eligibility of an organization as a Portland-based arts organization.
12. L. Residentor resident of the City means:
    1. 1. An individual who is domiciled in this City unless the individual:
       1. a. Maintains no permanent place of abode in the City;
       2. b. Does maintain a permanent place of abode elsewhere; and
       3. c. Spends in the aggregate not more than 30 days in the taxable year in the City; or
    2. 2. An individual who is not domiciled in the City but maintains a permanent place of abode in the City and spends in the aggregate more than 200 days of the taxable year in the City unless the individual proves that the individual is in the City only for a temporary or transitory purpose. For purposes of this Subsection, a fraction of a calendar day will be counted as a whole day.
13. M. Resident or resident of the City does not include:
    1. 1. An individual who is a qualified individual under Section 911(d)(1) of the Internal Revenue Code for the tax year;
    2. 2. A spouse of a qualified individual under Section 911(d)(1) of the Internal Revenue Code, if the spouse has a principal place of abode for the tax year that is not located in the City; or
    3. 3. A resident alien under Section 7701(b) of the Internal Revenue Code who would be considered a qualified individual under Section 911(d)(1) of the Internal Revenue Code if the resident alien were a citizen of the United States.
14. N. Revenue and Financial Services Division, Revenue Division, or Division means, for the purposes of this Chapter, the revenue and financial services and programs of the City Administrator under Portland City Code Chapter 3.06.
15. O. Schoolsmeans those educational institutions defined as schools by the Oregon Department of Education, but do not include on-line schools.
16. P. School districts means the Portland Public, David Douglas, Centennial, Parkrose, Reynolds and Riverdale school districts.
17. Q. Tax year means the calendar year. 
18. R. Taxfiler means a resident of the City who is or could be subject to the Arts Education Tax or the taxfiler's authorized representative. 
19. S. Taxfiler's authorized representative means a person to whom the taxfiler has provided written authorization to conduct business with the Division on the taxfiler's behalf, as well as persons who are authorized by law to represent the taxfiler, such as a personal representative, guardian, or attorney.
20. T. Underserved communities means populations in Portland that encounter barriers in accessing arts and culture experiences, including but not limited to populations underserved because of economic constraints, geographic location, disability, language and literacy barriers, lack of access to culturally responsive and/or representative arts and culture experiences, lack of available arts infrastructure, and any other population determined to be underserved by the City Administrator.