Honestly, the most ingenious (and/or devious, depending on your bank account) aspect of the new local taxes are that it creates a class war between the middle/upper middle classes and those making under the limits to have to pay it. If I was a 1%er trying to devise a tax I could easily avoid by having my tax home in Washington, while getting to spend my time in Portland, with hopefully better quality of life as a result of the tax I avoided, I would write it exactly this way.

Those not paying it because they don't make enough don't really care if it works, those 7 and 8 (and 9 and 10, there are a few) figures won't live where they have to pay it, and the thousandaires get to look like schmucks if they bellyache. Like from a purely brilliantly evil perspective, it's amazing. If I was a 1%er I would love them.