Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.01 Business Registrations

Section 08.01.020 Definitions

Words are to be given their usual meaning except the following terms and their derivations have the meaning given when used in this chapter. When not inconsistent with the context, words used in the present tense include the future, words in the plural include the singular and words in the singular include the plural. The word “shall” is always mandatory and not merely directory.

1. “Business” includes all activities, occupations, trades, pursuits, professions, and matters located or engaged in within the city with the object of gain, benefit, or advantage to the registrant or to another person or class, directly or indirectly.

2. “Business License Service” means the office within the Washington State Department of Revenue handling the application for the City of Spokane general business licensing and issuing the document to registered taxpayers to display at the respective places of business.

3. “Certified B Corporation” means any for-profit company certified by the non-profit B Lab to meet rigorous standards of social and environmental performance, accountability, and transparency.

4. “City” means the City of Spokane.

5. “City Council” means the City Council of the City of Spokane

6. “Consumer show” is an organized exhibition, display, or show that lasts for not more than five consecutive days and involves ten or more exhibitors It includes those events that partake the character of a unified display as well as those that are open to the public or limited to a prospective clientele It does not include shows exempted under SMC 8.01.090(C).

1. 1. A consumer show includes events that may occur:

1. 1. 1. within a building,

1. 1. 2. within a connected set of buildings,

1. 1. 3. at parks or on grounds, or

1. 2. The term “consumer show” includes in addition to its common meaning any of the following:

1. 1. 1. An antique show, boat show, sports show, arts and crafts or hobby show, agricultural show, street fair, festival, consumer show, horticultural show, or industrial show.

1. 1. 2. An art exhibit, coin, stamp, or hobby show.

1. 1. 3. A home show or recreational vehicle show.

1. 1. 4. A commercial or business fair; or

1. 1. 5. Any other show or exhibition of a similar nature.

1. 3. “Consumer show” excludes a farmer’s market, “flea” market, antique mart, bazaar, or similar congregation of vendors and/or exhibitors that offer goods or services to the public at the same location on a recurrent basis more than four times per year or other events of similar character.

7. “Engaging in business” means commencing, conducting, or continuing in business, and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.

8. “General business license” has the same meaning as “General business license” in RCW 35.090.010.

1. “Gross income” means the total income to the registering entity from engaging in business within the city without any deductions for taxes, bad debt, or other deductions. It is not computed separately for each individual partner, principal, employee, or other constituent part of the registrant.

10. “Insignia”, or its singular number, “insigne”, is any tag, plate, badge, emblem, sticker or any other kind of device required for use in connection with any license.

11. “Itinerant Vendor”, as used in this section is defined in SMC 10.40.010.

12. “License” includes the words “permit” or “permittee” means the general privilege or the holder of any privilege, respectively, under this code or other law or ordinance.

13. “License officer” is the Chief Financial Officer or their designee, unless otherwise designated.

14. “Nonprofit Corporation” or “Nonprofit Organization” means a corporation, organization or limited liability corporation:

1. 1. Formed and organized under chapter 24.03 RCW, and

1. 2. In accordance with Internal Revenue Code sections 501(c)(3) or 501(c)(4), and as hereafter amended.

1. 3. Where the term nonprofit organization is used, it is meant to include a nonprofit corporation or nonprofit limited liability corporation.

15. “Person” or “Persons” is meant to include individual natural persons, partnerships, joint ventures, societies, associations, clubs, trustees, trusts, or corporations.

16. "Personnel" means any person employed by or working for any business located within the city, and/or persons who perform any part of their duties within the city. This includes officers, owners, agents, or other staff functions.

1. 1. All officers, agents, dealers, LLC members, etc., of a corporation or business trust, and all partners of a partnership are counted as personnel within this definition.

1. 2. A sole proprietor, owner and spouse are not counted as personnel.

1. 3. Each part-time or each temporary person must be counted as one personnel.

1. 4. Volunteers are not counted as personnel in determining the business registration fee.

17. “Premises” is meant to include all lands, structures, places, equipment, and appurtenances connected or used in any business, and any personal property or fixture used in connection with any business.

18. “Registrant” includes any person who:

1. 1. Engages in business,

1. 2. Is required to have a business license and/or registration,

1. 3. Is liable for any license fee, registration fee, or tax, or

1. 4. Performs any act for which a license fee, registration fee, or tax is imposed by this chapter.

19. “Regulatory business license” has the same meaning as “Regulatory business license” in RCW 35.090.010.

20. “Social Purpose Corporation” means a corporation that has elected to be governed as a social purpose corporation under chapter 23B.25 RCW.

Date Passed: Monday, March 31, 2025

Effective Date: Saturday, May 10, 2025

ORD C36651 Section 2