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.

Home
Title 08
Chapter 08.07
Section 08.07.030
 

Title 08 Taxation and Revenue

Chapter 08.07 Sales or Use Tax

Section 08.07.030 Rate of Tax

  1. The tax, pursuant to RCW 82.14.030(1), is one-half of one percent of the selling price, in the case of the sales tax, or of the value of the article used, in the case of the use tax; except that at any time when there is in effect a similar sales or use tax imposed by the County of Spokane, then the tax will be four hundred twenty-five one-thousandths of one percent of such price or value.
     
  2. In addition, a tax of one-half of one percent of the selling price or value is levied pursuant to RCW 82.14.030(2).

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1