City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.03
Sections 08.03.100...
 

Title 08 Taxation and Revenue

Chapter 08.03 Admissions Tax

Section 08.03.100 Interest and Penalty
  1. Should a person fail to pay the tax due in the time prescribed, said person shall become liable for interest on the tax due at the rate of one percent per month.
  1. Should a person fail to pay the tax due within thirty days after it is due, said person shall become liable for a penalty of ten percent of the amount of the tax due, in addition to the interest provided for in subsection (A) of this section.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1

Section 08.03.100 Interest and Penalty
  1. Should a person fail to pay the tax due in the time prescribed, said person shall become liable for interest on the tax due at the rate of one percent per month.
  1. Should a person fail to pay the tax due within thirty days after it is due, said person shall become liable for a penalty of ten percent of the amount of the tax due, in addition to the interest provided for in subsection (A) of this section.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1