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 08.07D
Section 08.07D.100
 

Title 08 Taxation and Revenue

Chapter 08.07D Sales and Use Tax Deferral Program for Underdeveloped Urban Land Redevelopment

Section 08.07D.100 Voluntary Discontinuance
  1. If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the City and Department within 60 days of the change in use or intended discontinuance.
  1. If, after the Department has issued a sales and use tax deferral certificate and the conditional recipient has received a certificate of occupancy, the City finds that a portion of an investment project is changed or will be changed to disqualify the recipient for sales and use tax deferral eligibility under this chapter, the City must notify the Department and all deferred sales and use taxes are immediately due and payable as provided in RCW 82.92.110.
  1. This section does not apply after ten years from the date of the certificate of occupancy.

Date Passed: Monday, February 27, 2023

Effective Date: Sunday, April 9, 2023

ORD C36357 Section 1