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Spokane Municipal Code

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Title 08
Chapter 08.01
Section 08.01.180
 

Title 08 Taxation and Revenue

Chapter 08.01 Business Registrations

Section 08.01.180 Computation of Business Registration Fee
  1. As fixed in SMC 8.02.0206, in addition to the basic registration fee, the total business registration fee due includes a per person fee amount applied to the total number of personnel of the business.
     
  2. All persons employed at each business location as of the time of a business registration renewal are to be counted in the number of personnel for registration fee purposes. As appropriate, such as in the case of a business with seasonal fluctuations in the work force, the number of personnel by which the fee is measured is the number shown upon the business payroll for each of the payroll periods during that year, added together and divided by the number of payroll periods.
     
  3. In the case of a new business, the fee for the initial business registration is based upon the registrant’s estimated number of personnel.

Date Passed: Monday, June 3, 2013

Effective Date: Thursday, July 11, 2013

ORD C34988 Section 4