(Portland, OR)  --  The Portland City Auditor says the city's Art Tax has no way of knowing whether it's working.  Anyone making money in the city needs to pay the 35-dollar fee.  It raises 11-million-dollars a year.  The money is supposed to fund one art teacher for every 500 Portland elementary school students.  Extra money goes toward arts organizations.  The audit found there's no procedure to measure whether the tax is working or not.