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 08.05
Section 08.05.010
 

Title 08 Taxation and Revenue

Chapter 08.05 Leasehold Excise Tax

Section 08.05.010 Tax Levied

On and after January 1, 1976, there is levied, upon the act or privilege of occupying or using publicly owned real or personal property within the City of Spokane through a “leasehold interest” as defined in RCW 82.29A.020, a leasehold excise tax.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1