Title 08 Taxation and Revenue
Chapter 08.02 Fees and Charges
Article II. Business and Occupation Licenses and Permits
A regular business registration basic fee is one hundred thirteen dollars ($113) per twelve-month period.
The basic fee for a nonresident business registration is one hundred thirteen dollars ($113) per twelve-month period.
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):
Businesses with fewer than six personnel in total: Ten dollars per person.
Businesses with six to ten personnel in total: Fifteen dollars per person.
Businesses with more than ten personnel in total: Twenty dollars per person.
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 8.01 SMC.
For businesses qualifying under SMC 8.01.190(A) 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.
For businesses qualifying under SMC 8.01.190(B) for a reduced registration fee, the reduced business registration fee is one-half the basic registration fee. Nonprofit businesses are exempt from personnel fees.
Annual Fee Adjustment.Effective January 1, 2011, and the first of January of each year thereafter, the various business registration fees set forth above shall be adjusted by the city of Spokane treasurer’s office for 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 adjusted fees shall be presented to the city council for approval and a copy of the approved fees filed with the city treasurer before becoming effective. The annual fee adjustment shall not apply to the additional fee per personnel set forth in subsection (C) of this section.
Date Passed: Monday, November 24, 2014
Effective Date: Friday, January 2, 2015
ORD C35190 Section 1