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.

Home
Title 08
Chapter 08.01
Section 08.01.190
 

Title 08 Taxation and Revenue

Chapter 08.01 Business Registrations

Section 08.01.190 Business Registration Fee Reduction

 

  1. Low Gross Income.

Registrants whose gross income does not exceed eighteen thousand dollars ($18,000) per calendar year or prorated for a partial calendar year are entitled to a reduced business registration fee as specified in SMC 08.02.0206. The amount stated in this section shall be adjusted annually pursuant to SMC 08.02.0206(G). Any applicant for a reduced fee registration must present sufficient proof of gross income to the City of Spokane Office of Taxes and Licensing that income earned from business activities in the city is below the limit required by this section. Proof of income must be shown by a tax return filed within the previous twelve (12) months.

  1. Nonprofit Organizations.

Nonprofit organizations are entitled to a reduced business registration fee as specified in SMC 08.02.0206. Any applicant for a reduced fee registration must present sufficient proof of nonprofit status as granted by the state or federal government.

  1. Social Purpose Corporations.

Social Purpose Corporations are entitled to a reduced business registration fee as specified in SMC 08.02.0206. Any applicant for a reduced fee registration must present sufficient proof that the business is registered as a Social Purpose Corporation in the state of Washington.

  1. Certified B Corporations

Certified B Corporations are entitled to a reduced business registration fee as specified in SMC 08.02.0206. Any applicant for a reduced fee registration must present sufficient proof that the business is actively certified as a Certified B Corporation.

  1. Fee-Free Business Registration

Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than $4,000 and who does not maintain a place of business within the city, shall submit a business license registration to the Director or designee, which shall be issued with no fee to the business.

    1. The fee-free business registration does not apply to regulatory license requirements or activities that require a specialized permit.
    1. The threshold amount for fee-free business registrations shall be adjusted every forty-eight months on January 1, by an amount equal to the increase in the Consumer Price Index (“CPI”) for “West Urban, All Urban Consumers” (CPI-U) for each 12-month period ending on June 30 as published by the United States Department of Labor Bureau of Labor Statistics or successor agency. To calculate this adjustment, the current rate shall be multiplied by one plus the cumulative four-year (forty-eight-month) CPI increase using each 12-month period ending on June 30 of each prior year and rounded to the nearest $100. If any of the annual CPI increases are more than five (5) percent, a five (5) percent increase shall be used in computing the annual basis, and if any of the annual CPI decreases during the forty-eight-month period, a zero (0) percent increase shall be used in computing the annual basis.

 

Date Passed: Monday, September 8, 2025

Effective Date: Wednesday, October 22, 2025

ORD C36741 Section 1