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The following tables give an outline of specific local policies across the country. In all, 27 cities
covering 6 different dedicated funding methods are listed below. Use these tables to compare how policies
work in cities similar to yours.
Sample Admission Tax Levies
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City or State
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Tax Levy
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Note
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Boulder, CO
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5%
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Exemptions for non-profit and educational organizations
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Chicago, IL
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7%
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Only 3% for cultural events in facilities with 750 seats or more
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Pittsburgh, PA
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5%
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No exemptions for non-profit arts organizations
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Portland, OR
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6%
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Exemptions for city owned facilities only
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St. Louis, MO
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5%
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On quarterly gross receipts, not each admission
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Santa Cruz, CA
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5%
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Exemptions for city-owned facilities only
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Seattle, WA
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5%
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20% of money is placed in city’s Art Fund
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Sample Lodging Tax Levies and Uses
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City / County
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Tax Rate
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Allocated for Arts/Culture
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Use of Funds Allocated to Arts/Culture
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Austin, TX
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7%
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15%
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“Cultural Fund?
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Miami-Dade County, FL
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2%
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20%
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“To promote Dade County tourism by sponsoring tourist-oriented culture, cultural and special events
such as visual and performing arts?
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Orange County, FL
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5%
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3%
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“Cultural activities and/or capital improvements for and construction of cultural museums that benefit tourism.?
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Palm Beach County, FL
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3%
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22.51%
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“Cultural use for tourism?
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Multnomah County, OR
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2.5%
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$1.6 million (+/-) change in total revenues from previous year
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“Portland Center for Performing Arts, cultural tourism, regional Arts and Culture Council?
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San Francisco, CA
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8%
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$9.5 million (+/-) change in total revenues from previous year
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“Cultural endowment, Asian Art Museum, Fine Arts Museum, Cultural Community Centers?
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King County, WA
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2%
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70%
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“Cultural Development Authority, Cultural Development Endowment, Heritage Projects?
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St. Louis County, MO
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3.75%
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27%
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“Regional Arts Commission?
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Sample Percent for Art Ordinance Rates
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City/County
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Rate
|
City/County
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Rate
|
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Atlanta, GA
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1.5%
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Philadelphia, PA
|
1%
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Charlotte, NC
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1%
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Phoenix, AZ
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1%
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King County, WA
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1%
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Portland, OR
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1.33%
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Los Angeles, CA
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1%
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San Jose, CA
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2%
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Oklahoma City, OK
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1%
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Tampa, FL
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1%
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St. Louis ZMD Property Tax Levies
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Institution
|
Mil Rate (per $1000 of assessed value)
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Zoo
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$0.787
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Art Museum
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$0.787
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Science and Natural History Museum
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$0.394
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Botanical Gardens
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$0.394
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History Museum
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$0.394
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Total
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$2.756
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Sample Sales Tax Levies
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Cities /Counties Sampled
|
Levy
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Total Sales Tax Burden
|
Use
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Allegheny County (Pittsburgh), PA
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1%
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7%
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Capital and general operating expenses
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Scientific/Cultural Facilities District, CO
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0.1%
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Avg 5.44% (7 counties)
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Annual operating expenses
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Oklahoma City, OK
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1%
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8.375%
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Capital (shared with non-arts municipal capital expenses)
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St. Paul, MN
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0.5%
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7%
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Capital and general operating (shared with neighborhood revitalization program)
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Salt Lake County, UT
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0.1%
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6.6%
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Zoos, Arts, and Parks capital and general operating
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Tempe, AZ
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0.1%
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7.4%
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Tempe Center for the Arts Construction
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Los Angeles Arts Development Building Permit Fees
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Type of Development
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Building Permit Fee
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Office or research and development
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$1.57/sq ft
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Retail
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$1.31/sq ft
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Warehouse
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$0.39/sq ft
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Manufacturing
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$0.51/sq ft
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Hotel
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$0.52/sq ft
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