Title 08 Taxation and Revenue
Chapter 08.10 Utilities, Franchise Taxes
Section 08.10.020 Tax Imposed
- 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.
- 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