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 08.07C
Section 08.07C.020
 

Title 08 Taxation and Revenue

Chapter 08.07C HEART

Section 08.07C.020 Imposition of Sales and Use Tax HEART Fund

 

  1. There is imposed a sales and use tax as codified in RCW 82.14.530, upon every taxable event, as defined in chapter 82.14 RCW, occurring within the City of Spokane.
  1. The rate of the tax authorized by this section may not exceed one-tenth of one percent (0.1%) of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
  1. The tax authorized by this section is in addition to any other taxes authorized by law and must be collected from persons who are taxable by the state under Chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the city.
  1. The tax authorized by this section shall be known as the HEART Fund.

 

Date Passed: Monday, October 20, 2025

Effective Date: Friday, November 28, 2025

ORD C36732 Section 3