Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.050 Payment – Returns

1. The taxpayer must pay all taxes required monthly within the time specified herein unless a different period is allowed by written approval from the City treasurer. Each such payment is to be paid to the treasurer on or before the twenty-fifth day following the tax period just ended, to be computed based upon the gross income of said tax period.
    
2. Payment is made by bank draft, certified check, cashier’s check, personal check, money order, in cash or federal funds wire transfer. If payment is made by draft or check, the tax or fee shall not be deemed paid until the instrument is honored in the usual course of business.
    
3. The acceptance of any payment by the City treasurer is not to be construed as an acquittance, accord or discharge of the tax or fee unless the amount is in the full and actual sum claimed due by the City.
    
4. Payments are to be accompanied by the filing of a tax return on blanks or forms provided by the department requesting such information as may be necessary for the department to determine the lawful amount of the fee or tax, but failure of the taxpayer to receive any such forms does not excuse the taxpayer from filing a return and paying the license fee or tax as due hereunder.
    
5. The taxpayer is required, in a legible and truthful manner, to complete the return and supply the information requested. The taxpayer, acting through a responsible person, resident agent or local manager empowered to execute documents upon the taxpayer’s behalf, must sign the return. By affidavit at the foot thereof the taxpayer’s signatory swears or affirms under penalty of perjury that the information given is full and true and that he knows the same to be so.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1