Title 08 Taxati on and Revenue
Chapter 08.01 Business Registrati ons
Section 08.01.090 General Business Exemptions
Unless otherwise provided, the following exemptions apply to the requirement to obtain a general business license with Spokane city endorsement under this chapter:
Presenters of a show, such as a trade show, that is directly associated with or ancillary to a convention or a major nati onal meeting, when entry is limited to those attending the convention or meeting and the immediate family or associates of the conventioneers.
Consumer Show Exhibitors.
Consumer show organizers remain responsible for purchasing a general business registrati on unless otherwise exempted.
Persons or entities otherwise subject to the requirement to obtain a business registrati on, but only to the extent such requirement arises from operati ng at locati ons operated or managed by an airport board pursuant to interlocal agreement arising under the authority of chapter 14.08 RCW, where such locati ons have been annexed to the city, said annexati on taking effect on or after January 1, 2012; and
Where preempted by the federal or state constitution or laws.
Operators of market gardens under chapter 17C.380 SMC or any farmer or gardener selling, delivering, or peddling any fruits, vegetables, berries, eggs, or any farm produce or edibles raised, gathered, produced, or manufactured by such person as described in RCW 36.71.090.
A school group conducting occasional sales from a temporary locati on when the proceeds from such sales are used for school-related activities.
A business or person in a City-initiated contractual relati onship with one or more contracts with no more than $12,000 in accumulated value.
Date Passed: Monday, March 31, 2025
Effective Date: Saturday, May 10, 2025
ORD C36651 Section 5