Portland, Oregon Arts Income Tax

https://www.portland.gov/code/5/73/020

>A tax of $35 is imposed on the income of each income-earning resident of the City of Portland, Oregon who is at least eighteen years old. No tax will be imposed on filer(s) within any household that is at or below the federal poverty guidelines established by the federal Department of Health and Human Services for that tax year.

https://www.portland.gov/code/5/73/010

>“Income-earning resident” means a resident who has income of $1,000 or more in the tax year.

https://www.portland.gov/revenue/arts-tax