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 08.07
Section 08.07.040
 

Title 08 Taxation and Revenue

Chapter 08.07 Sales or Use Tax

Section 08.07.040 Collection and Administration
  1. The local sales and use tax is collected by the state department of revenue under a contract with the City which provides for a deduction by the department of a percentage, not to exceed two percent of the tax collected, for its expenses.
     
  2. Whenever there is in effect a sales and use tax imposed by the County of Spokane pursuant to RCW 82.14.030(2), there is payable to the County from the City’s tax revenues fifteen percent of the County’s tax rate.
  1. The administration and collection of the tax imposed by Chapter 08.07B, SMC shall be in accordance with the provisions of RCW 82.14.050 and Chapter 338, Laws of 2019.

Date Passed: Monday, December 9, 2019

Effective Date: Friday, January 17, 2020

ORD C35845 Section 2