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.

Title 08
Chapter 08.03
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(Select All) Title 08 Taxation and Revenue

(Select All) Chapter 08.03 Admissions Tax

Section 08.03.010 Tax Levied
Section 08.03.020 Admission Tax Exemption
Section 08.03.030 Definitions
Section 08.03.040 Form of Admission Ticket
Section 08.03.050 Collection of Tax
Section 08.03.055 Subsequent Ticket Sales
Section 08.03.060 Remittance of Tax
Section 08.03.070 Books and Records
Section 08.03.080 Termination of Collector’s Business
Section 08.03.090 Procedure upon Failure to File Return
Section 08.03.100 Interest and Penalty
Section 08.03.120 Rules and Regulations
Section 08.03.122 Use of Tax Proceeds
Section 08.03.125 Applications and Returns Confidential
Section 08.03.130 Failure to Remit
Section 08.03.140 Violation – Penalty
Section 08.03.150 Severability