Due to the limitations and requirements, I would enter it under Cars and Other Things You Own as a Property Tax since that is the closest local tax in the federal section.
The Portland Arts tax is considered a local tax. If you are itemizing on federal, it is part of the allowed $10,000 state and local tax deduction. From Form OR-40 Instructions, Oregon Individual Income Tax Return for Full-year Residents
Income-based taxes paid to a local government within Oregon, such as Portland's Arts Tax, may be deducted because they're not paid to the State of Oregon. The total amount of income and property taxes you can deduct can't be more than $10,000 ($5,000 if married filing separately).
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