Here's the Portland Arts tax FAQ page....with links to filing/paying the tax
FAQs | Arts Tax | The City of Portland, Oregon
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...but no, I don't have the Oregon tax forms to see if it is part of the State software package....a quick Online view of the OR-40 itself , I didn't notice that the Portland Arts tax was included anywhere there, but I could have missed it.
You might talk to some other long-time Portland residents/neighbors to see if it does indeed need to be dealt with separately from the main State of Oregon tax return.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
