Oregon Supreme Court heard arguments at 9:00 this morning (assuming that the snowfall didn't disrupt the schedule).
On review, the issue is:
Did the Court of Appeals err in concluding that the "Arts Tax" is not a poll or head tax under Article IX, section 1a, of the Oregon Constitution?
Previous rulings declared that the "Arts Tax" is not an unconstitutional head tax because there are limited exceptions: if a person doesn't make $1000 per year, that person does not have to pay. Nor does one have to pay if he or she is under 18, or if his or her income is from a pension derived as a retired public employee.
The rulings ignore the fact that, prior to the head tax being banned in the state Constitution, head taxes included limited exceptions; in the pre-1910 era here, all people other than males between the ages of 21 and 50 were exempt from requirements to pay the head tax - and this was banned in the Constitutional amendment that disallowed head taxes in the state.
Up next, in all probability: the Fishing Tax. Heck, since they figure that they can tax you to support "Arts" that don't interest you, why not tax you to support other hobbies that don't interest you? In the Fishing Tax, some 65-70% of the money would be used to teach children fly-tying, fly-fishing, proper handling, etc., and would also support the purchase of fishing licenses for the underprivileged. 10% of revenue generated would be needed for administration, as is currently the case with their "Arts Tax", and the remaining funds could be allocated to deserving groups such as Northwest Steelheaders and the Columbia River gillnetters.
That's exactly the way the "Arts Tax" monies are allocated: 65-70% goes to teach kids how to make "suncatchers" and other cool but useless stuff, 10% goes to administration, and the rest goes to the Regional Arts Council, which provides funding for projects such as the pile of rusted metal on the east end of the Hawthorne Bridge, as well as to impoverished arts programs such as Oregon Symphony and Oregon Ballet. And you know how often you visit those venues.