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Request an Arts Tax penalty waiver

Service
You can request a waiver or reduction for any Arts Tax penalty for good cause from the City of Portland's Revenue Division.

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

Contact

Arts Tax Help

Revenue Division

Location

Mailing address

Revenue Division Arts Tax
PO Box 1278
Portland, OR 97207-1278