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 08.03
Section 08.03.010
 

Title 08 Taxation and Revenue

Chapter 08.03 Admissions Tax

Section 08.03.010 Tax Levied

An admissions tax in an amount of five percent of the admission charge is levied on every person paying an admission charge to any place or event. The tax further applies to amounts paid by others, where a person is admitted free of charge or at reduced rates to any place or event, for which other persons pay a charge or a regular higher charge for the same privilege or accommodations.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1