6.10.110 Tax Imposed.

City code section

(Added by Ordinance 192185, effective June 26, 2026.)

A. For tax years 2012 through 2025, a tax of $35 is imposed on the income of each income-earning resident of the City who is at least 18 years old. No tax will be imposed on filer(s) within any household that is at or below the federal poverty guidelines established by the federal Department of Health and Human Services for that tax year.
B. For tax years 2026 and thereafter, a tax of $50 is imposed upon each resident of the City subject to tax under ORS Chapter 316 and who is at least 18 years old. No tax is imposed if the Oregon Taxable Income, after allowable deductions, does not exceed $40,000 if filing jointly and $20,000 if filing single.
C. The tax and exemption amounts described in Subsection B. will be indexed for inflation based on the indexing factor as determined in Section 6.10.120.
D. Taxfiler filing status must follow the filing status of the taxfiler's Oregon personal income tax return.
1. 1. Taxfilers filing an Oregon personal income tax return as married filing jointly must file a joint Arts Tax return and pay the tax of $100.
2. 2. Taxfilers filing an Oregon personal income tax return as head of household or qualifying surviving spouse must file a joint Arts Tax return and pay the tax of $50.
3. 3. Taxfilers filing an Oregon personal income tax return as single or married filing separately must file a single Arts Tax return and pay the tax of $50.

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