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 08.08
Section 08.08.020
 

Title 08 Taxation and Revenue

Chapter 08.08 Lodging Tax

Section 08.08.020 Rate of Tax

The tax is two percent of the selling price or charge made for the lodging or license pursuant to RCW 67.28.180. There is a separate special excise tax imposed pursuant to RCW 67.28.181 at a rate not to exceed the lesser of (i) two percent or (ii) the rate that, when combined with other taxes upon lodging within the city, does not exceed twelve percent as adjusted pursuant to RCW 67.28.181(1).

Date Passed: Monday, October 1, 2012

Effective Date: Thursday, November 8, 2012

ORD C34918 Section 3