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Title 08
Chapter 08.04
Section 08.04.040
 

Title 08 Taxation and Revenue

Chapter 08.04 Gambling Tax

Section 08.04.040 Time of Payment

  1. The tax imposed by this chapter is due and payable quarterly. Every person subject to this tax is required to file a verified return, in such form as prescribed by the chief financial officer, and remit the tax due by the last day of the month next following the end of each quarter, namely, by January 31st, April 30th, July 31st and October 31st.
     
  2. The chief financial officer may authorize a taxpayer whose annual tax liability is less than twenty dollars to file annual, instead of quarterly, returns.
     
  3. A person commencing to operate a gambling activity during a quarter shall, within the time provided in subsection (A) of this section, file his first return and make the first remittance based upon that portion of the quarter in which he was engaged in such activity.
     
  4. Whenever a taxpayer quits or disposes of the business, he shall within ten days make a return and pay the accrued tax due.
     
  5. When a taxpayer is operating on a short-term or transitory basis, or when there is reason to believe collection of the tax may be in jeopardy, the chief financial officer, upon notice, may require reporting and remittance at intervals shorter than quarterly or annually.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1