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 08.03.080
 

Title 08 Taxation and Revenue

Chapter 08.03 Admissions Tax

Section 08.03.080 Termination of Collector’s Business

Whenever a person required to collect the tax under this chapter quits or otherwise disposes of the business, any tax collected becomes immediately payable to the City. If such tax is not remitted within ten days after a sale or other disposal of the business, the purchaser or successor becomes liable to the City for such tax.

Date Passed: Monday, March 14, 2016

Effective Date: Saturday, April 30, 2016

ORD C35372 Section 7