Arts Tax Administrative Rules

Information

Administrative rules related to the City of Portland's Arts Education and Access Income Tax

Introduction

According to Portland City Code Chapter 5.73 (Arts Education and Access Income Tax), the Revenue Division ("Division") shall adopt Arts Tax Administrative Rules (ATARs) necessary to implement tax collection and administration (PCC 5.73.080 D.). The following rules were adopted under this authority.

ATAR 1 - Definitions (LIC-11.01)

ATAR 2 - Authority of Division (LIC-11.02)

ATAR 3 - Authority of Director (LIC-11.03)

ATAR 4 - Disclosure of Financial Information (LIC-11.04)

ATAR 5 - Request for Financial Information (LIC-11.05)

ATAR 6 - Late Payments (LIC-11.06)

ATAR 7 - Protests (LIC-11.07)

ATAR 8 - Penalties (LIC-11.08)

ATAR 9 - Residency (LIC-11.09)

ATAR 10 - Household Exemption (LIC-11.10)

ATAR 11 - Liability Date of "Eighteen Years Old" (LIC-11.11)

ATAR 12 - Date for Paying Tax (LIC-11.12)