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 08.22
Section 08.22.050
 

Title 08 Taxation and Revenue

Chapter 08.22 Local Option Transportation Tax – Commercial Parking *** This section of the SMC will become effective April 1, 2026 ***

Section 08.22.050 Local Option Transportation Revenue *** This section of the SMC will become effective April 1, 2026 ***

  

*** This section of the SMC will become effective April 1, 2026 ***

Pursuant to RCW 82.80.070, the proceeds collected pursuant to the exercise of the local option authority of RCW 82.80.030 shall be used for transportation purposes only, including but not limited to street construction and maintenance, street paving, sidewalk construction and maintenance, and other transportation system improvements and for the administration of the local option transportation tax authorized by this chapter, including those activities of the City in keeping and tracking records and credits, financial reports and other documents, reviewing filings and compiling reports by commercial parking businesses, and other activities involved in collection and enforcement of the tax.

*** This section of the SMC will become effective April 1, 2026 *** 

 

Date Passed: Monday, November 24, 2025

Effective Date: Thursday, March 12, 2026

ORD C36801 Section 3