It's the WORST tax. All regressive tax controversies aside, I wouldn't be at all surprised to hear it costs more to manage than it generates in revenue. It's what happens when we let the bleeding heart extreme have too much influence - good intentions, horrendous execution.

The Arts Tax has tried the last two years to charge me for my adult daughter who had moved out the year before. They even had her name listed first on the bill/envelope. I think this year I finally have it figured out...I hate that tax.