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 08.17
Sections 08.17.040...
 

Title 08 Taxation and Revenue

Chapter 08.17 Local Revitalization Financing Sales and Use Tax

Section 08.17.040 Implementation
  1. The tax will first be imposed on July 1, 2011.
  1. The cumulative amount of tax received by the City, in any fiscal year, may not exceed the amount approved by the department under RCW 82.14.510(10).
  1. The department must cease distributing the tax for the remainder of any fiscal year in which either:
    1. the amount of tax received by the City equals the amount of distributions approved by the department for the fiscal year under RCW 82.14.510(10); or
    1. the amount of revenue distributed to all sponsoring and cosponsoring local governments from taxes imposed under this section equals the annual state contribution limit.
  1. The tax will be distributed again, should it cease to be distributed for any of the reasons provided in RCW 82.14.510(5)(c), at the beginning of the next fiscal year, subject to the restrictions in this section.
  1. The state is entitled to any revenue generated by the tax in excess of the amounts specified in RCW 82.14.510(5)(c).

Date Passed: Monday, May 23, 2011

Effective Date: Saturday, June 25, 2011

ORD C34730 Section 1

Section 08.17.040 Implementation
  1. The tax will first be imposed on July 1, 2011.
  1. The cumulative amount of tax received by the City, in any fiscal year, may not exceed the amount approved by the department under RCW 82.14.510(10).
  1. The department must cease distributing the tax for the remainder of any fiscal year in which either:
    1. the amount of tax received by the City equals the amount of distributions approved by the department for the fiscal year under RCW 82.14.510(10); or
    1. the amount of revenue distributed to all sponsoring and cosponsoring local governments from taxes imposed under this section equals the annual state contribution limit.
  1. The tax will be distributed again, should it cease to be distributed for any of the reasons provided in RCW 82.14.510(5)(c), at the beginning of the next fiscal year, subject to the restrictions in this section.
  1. The state is entitled to any revenue generated by the tax in excess of the amounts specified in RCW 82.14.510(5)(c).

Date Passed: Monday, May 23, 2011

Effective Date: Saturday, June 25, 2011

ORD C34730 Section 1