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 08.07C
Section 08.07C.020
 

Title 08 Taxation and Revenue

Chapter 08.07C Sales and Use Tax for Housing and Housing-Related Supportive Services

Section 08.07C.020 Imposition of Sales and Use Tax; Notification to and Collection by the State Department of Revenue
  1. There is imposed a sales and use tax, as the case may be, as authorized by Chapter 222, Laws of 2020, as codified at 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 City shall notify the Department of Revenue of the imposition of the tax no sooner than April 1, 2021, and shall only make such notification if the City has not begun collection of an alternative and unrestricted revenue source in a projected amount which is equivalent to the projected revenues authorized by this section.

Date Passed: Monday, November 30, 2020

Effective Date: Wednesday, January 13, 2021

ORD C35982 Section 1