Portland's arts tax is constitutional, Judge Kelly Skye ruled.
The Arts Education and Access Income Tax was created by the city in 2012 and passed by 62 percent of voters in November, according to the mayor’s office. The voter initiative provides funds for arts educators in Portland K-12 public schools and arts organizations.
The plaintiff in this case, George Wittemeyer, had argued that the arts tax was unconstitutional because it is a “head tax,” or a tax on everybody. In response, Judge Skye wrote, “The Arts Tax is not a Poll or Head tax because it is not assessed per capita.”
Read more at The Portland Tribune.