Arts tax: Is this thing a joke?

First of all, I'm not some rabid anti-tax nutjob. I just think that the way this tax is being implemented is a complete joke. Here's why:

• I was moving right around the time these things were delivered. I received two of the first notices, one at my old place, and one at my new place. Presumably, there is now someone out there that was moving at the same time that did not receive any of the first notices.
• I've received two notices. One says it is due April 15, 2013. The other says, and I quote: "Like federal and state taxes, the due date for the 2012 tax year is May 15, 2013". Thanks for that valuable tip, Portland! I now have another month to file my taxes!
• The second notice I received asks for much more information than the first notice. It's now clear that the tax is per person (I assume, per person in the household that meets the qualifications laid out). However, some people at work said they already paid it before the more detailed notice came out, they assumed it was per household. Fortunately for me, I am a big procrastinator and I'm doing my taxes 2 days (unless you listen to the city of Portland, then I have another month) before the deadline.

Like I said, I'm not against paying the tax. But the way this tax has been implemented, if I didn't know otherwise, I would have assumed it was an elaborate scam.