Request a penalty waiver
If you have been assessed a penalty for filing and paying your Arts Tax late, you may request a waiver. In order for your request to be considered, all outstanding tax must be paid and the request must be in writing.
1) Review the penalty waiver criteria
Review the Discretionary Penalty Waivers Arts Tax Administrative Rule to determine if you qualify for a penalty waiver.
2) Download and fill out the Arts Tax Penalty Waiver Request form
If you determine you qualify for a penalty waiver request, download and fill out the Arts Tax Penalty Waiver Request form.
3) Send the completed form and required information to us
By mail
Mail the completed Arts Tax Penalty Waiver Request form to:
Revenue Division Arts Tax
PO Box 1278
Portland, OR 97207-1278
By fax
Fax the completed Arts Tax Penalty Waiver Request form to:
503-823-5192
In person
You can drop off the completed Arts Tax Penalty Waiver Request form to:
Revenue Division
111 SW Columbia Street, Suite 600
Portland, OR 97201-5840