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The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Where do Arts Tax dollars go?

Net revenues from the Arts Education and Access Fund are disbursed by the Revenue Division to six Portland area school districts and Regional Arts & Culture Council (RACC). The Citizen Oversight Committee is charged with reviewing the expenditures, progress and outcomes of the Arts Education & Access Fund and reporting their findings annually to City Council.

View an accounting of tax receipts, expenses and disbursements combined for all years. Please note that the most recent tax years are still in the earlier stages of the collection process.

Arts Education: Portland School Districts Distribution Methodology

  1. Funds distributed to school districts will be used to hire certified arts or music education teachers for elementary school students for Kindergarten through 5th grade (K-5).

  2. Distribution is based on a ratio of one teacher for every 500 K-5 students at schools that serve Portland K-5 students.  Schools and Charter schools with less than 500 Portland K-5 students will get funds on a pro rata basis based on the number of students attending that school.

  3. Students attending schools that receive no distribution of funds will not be counted. 

Funds will not be distributed to elementary schools within the school districts: 

  1. That have no Portland K-5 students.

  2. That have Portland K-5 students enrolled, but whose catchment does not overlap with the City of Portland’s geographical boundaries.  

Districts receiving funding:

Arts Access: Regional Arts & Culture Council Distribution Methodology

All funds remaining after distribution to the School Districts shall be distributed to RACC. The City’s contract with RACC ensures the funds are spent as follows:   

Grants to support non-profit Portland arts organizations

  1. Up to 95% of the remaining funds will be distributed to RACC for grants to support non-profit Portland arts organizations.  

  2. RACC will decide which arts organizations will get funds based on their contract with the City. 

  3. If RACC distributes less than 95% of the funds to non-profit Portland arts organizations, the remaining funds will go to non-profit organizations and schools that will give access to arts experiences to K-12 students and for grants and programs that will make arts and culture experiences available to Portland residents.

Centennial School District

Centennial is a suburban community bridging the cities of Portland and Gresham, Oregon

David Douglas School District

The district is a 12 square mile rectangle and spans east from I-205 to roughly SE 142nd and from Halsey Street on the North to the Clackamas County Line (S.E. Clatsop Street) to the South

Parkrose School District

NE Portland school district extending into Parkrose Heights, Maywood Park, and the Portland International Airport areas

Portland Public Schools

With approximately 47,000 students in 81 schools, it is the largest school district in the Pacific Northwest

Reynolds School District

The district spans from 141st Avenue to the Sandy River and from the Columbia River on the North to SE Market Street and SE Stark Street to the South

Riverdale School District

School district in SW Portland

Regional Arts & Culture Council

RACC's vision is to enrich community life by working with partners to create an environment in which the arts and culture of the region flourish and prosper