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 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)
ATAR 13 - Refund Claims (LIC-11.13)
ATAR 14 - Disbursement Calculation for Districts with Charter Schools (LIC-11.14)
ATAR 15 - Permanent Filing Exemption for Seniors or Permanently Disabled Individuals (LIC-11.15)
ATAR 16 - Discretionary Penalty Waivers (LIC-11.16)
ATAR 17 - Certified Arts or Music Education Teacher (LIC-11.17)