The Oregon Court of Appeals on Wednesday agreed with a lower court judge that the $35 tax is not a "head" tax and therefore doesn't violate the state constitution.
Portland voters approved the arts tax in November 2012, and city resident George Wittemyer wasted little time challenging it. The Appeals Court agreed with a Multnomah County judge that it's not a head tax because due to exemptions it isn't assessed on each eligible person.
The tax applies to Portland residents who are at least 18 and have at least $1,000 in annual income.
This should go to the Supreme court, but there's likely no point; they're all Democratics as well.
The city claimed it was "For The Children™", but half the money goes to groups like the Opera and Ballet. And of course, they didn't mention that they can't legally tax PERS recipients and various others, so after voters passed that thing, the city took to tinkering with it. As things now stand, it in no way resembles what was initially pitched to voters.