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 08.10
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(Select All) Title 08 Taxation and Revenue

(Select All) Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.010 Definitions
Section 08.10.020 Tax Imposed
Section 08.10.030 Business Activities Subject to Tax – Amounts – Effective 1/1/2024 to 12/31/2024
Section 08.10.040 Exemptions
Section 08.10.045 Credits
Section 08.10.050 Payment – Returns
Section 08.10.060 Commencement of Business During the Tax Year
Section 08.10.070 Sale or Transfer of Business
Section 08.10.080 Multiple Businesses
Section 08.10.090 Taxpayer to Keep Records – Confidentiality
Section 08.10.100 Department to Investigate Returns
Section 08.10.110 Late Payment
Section 08.10.120 Procedure upon Overpayment
Section 08.10.130 Procedure upon Underpayment
Section 08.10.140 Remedy for Nonpayment of Tax
Section 08.10.150 Appeals
Section 08.10.160 Finance, Treasury and Administration Director to Make Rules
Section 08.10.170 Mailing of Notices
Section 08.10.180 No City Estoppel
Section 08.10.190 False Statement
Section 08.10.200 Violation – Penalty
Section 08.10.210 Severability
Section 08.10.220 Computation of Income of Tariffed Utilities
Section 08.10.230 Urban Utility Installation Program