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 08.10
Section 08.10.020
 

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.020 Tax Imposed
  1. The provisions of this chapter are an exercise of the City’s power to tax and license for revenue and to impose terms and conditions on utility operations in or over public right-of-way areas. No license authority granted shall continue beyond one year from the date thereof.
  1. No person may engage in or carry on any utility business, occupation or activity in the City of Spokane described in SMC 8.10.030 without having first filed a return with and paid the tax or license fee imposed as required by this chapter to the City treasurer, within such time and manner as this chapter may prescribe, or in absence of provision therefor, as required by the City treasurer.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1