Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.02 Fees and Charges

Article II. Business and Occupation Licenses and Permits

Section 08.02.0206 Business Registrations

1. A regular business registration fee is one hundred twenty-seven dollars ($127) per twelve-month period. Beginning on January 1, 2024, the regular business registration basic fee shall be one hundred thirty-one ($131) per twelve-month period.

2. The basic fee for a nonresident business registration is one hundred twenty-seven dollars ($127) per twelve-month period. Beginning on January 1, 2024, the basic fee for a nonresident business registration shall be one hundred thirty-one ($131) per twelve-month period.

3. In addition to the basic registration fee, each business registrant must pay an additional fee of $15 per unit per license year subject to the exception in subsection (F) of this section.

4. In addition to the basic registration fee, each business must pay an additional fee for each personnel, per license year, as follows (all personnel of a business are charged the same amount corresponding to the respective category of the total number of personnel defined below):

1. Businesses with fewer than six personnel in total: Ten dollars per person.

2. Businesses with six to ten personnel in total: Fifteen dollars per person.

3. Businesses with more than ten personnel in total: Twenty dollars per person.

5. Whenever there is a change of ownership, the holder of the registration must notify the Washington State business licensing service within thirty days of such event. The new owner must file an application with the Washington State business licensing service to acquire a new registration, as provided in chapter 08.01 SMC.

6. For businesses qualifying under SMC 08.01.190(A) (low gross income businesses) for a reduced registration fee, the reduced business registration fee is one-half the basic registration fee, but all applicable personnel, inspection, or other applicable fees or charges apply in full.

7. For businesses qualifying under SMC 08.01.190(B) (nonprofit organizations) for a reduced registration fee, the reduced business registration fee is one-half the basic registration fee. Nonprofit businesses are exempt from personnel fees.

8. For businesses qualifying under SMC 08.01.190(C) (social purpose corporations) for a reduced registration fee, the reduced business registration fee is one-half the basic registration fee.

1. For businesses qualifying under SMC 08.01.190(D) (Certified B Corporations) for a reduced registration fee, the reduced business registration fee is one-half the basic registration fee.

10. Any Certified B Corporation certified by B Lab is exempt from personnel fees.

11. Annual Fee Adjustment.

Effective January 1, 2011, and the first of January of each year thereafter, the business registration fee set forth in this section may be adjusted by the Chief Financial Officer by an amount equal to the consumer price index adjustment of the previous July – July U.S.  All City Average (CPI-U and CPI-W). The newly determined amount shall be rounded up to the nearest dollar.  In addition, the proposed adjusted fees shall be presented to the City Council for approval by ordinance and a copy of the approved fees filed with the Chief Financial Officer before becoming effective. The annual fee adjustment provided for in this section shall not apply to the personnel fee started in SMC 08.02.0206(C).

12. For businesses qualifying under SMC 08.01.190(E), there shall be no business registration fee.

Date Passed: Monday, September 25, 2023

Effective Date: Thursday, November 2, 2023

ORD C36439 Section 1