Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.03 Admissions Tax

Section 08.03.060 Remittance of Tax

1. The tax collected under SMC 8.03.050 is held in trust until paid to the City. Should a person required to collect the admissions tax fail either to collect or remit the tax, the City shall have a similar claim for the amount of the tax, plus interest and penalties as provided in this chapter, against the proceeds of admissions charges received by such person. If the City determines the proceeds have been distributed or are otherwise unavailable, and/or that required contact information was not timely supplied, the City seeks recovery of all sums owing from any person responsible for collection or remittance.

2. Unless in a particular case the City directs or authorizes a different procedure, each person required to collect the admissions tax must file a tax return accompanied by remittance of the tax due as required by the City. In absence of other arrangements, the full tax and return is due no later than two business days following an event. The City may extend this period in writing up to an additional ten days. In addition, for administrative convenience, in the case of regularly scheduled events or for other reasons, the City may permit filing of a tax return and remittance bimonthly, by the fifteenth day of the month next following the end of each bimonthly reporting period, but that is subject to revocation and any other conditions the City may require to assure the security of payment. The City’s Chief Financial Officer or designee prescribes the form and content of the tax returns.

3. Not by way of limiting the Chief Financial Officer’s discretion to regulate the remittance of the tax under this chapter, the Chief Financial Officer or designee is specifically authorized to require verified tax returns, annually or other prescribed intervals.

4. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Chief Financial Officer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the City unless the check is honored and is in the full and correct amount.

5. The Chief Financial Officer or designee may, after notice to the person collecting the tax, require the placement of taxes collected in a trust account at an approved local depository bank. The taxes collected shall be held in said trust account until payment to the City. The Chief Financial Officer shall have such authority when said officer deems a trust account is necessary to insure payment of the taxes collected to the City.

Date Passed: Monday, March 14, 2016

Effective Date: Saturday, April 30, 2016

ORD C35372 Section 5