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 08.10.070
 

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.070 Sale or Transfer of Business

  1. Upon the sale or transfer during any year of a business or a portion of a business upon which a tax is required hereunder, the purchaser or transferee must, if the tax has not been paid in full for said tax year, be responsible for the payment of the tax for that portion of the tax year during which said transferee or purchaser carries on such business.
     
  2. Whenever any taxpayer quits business, sells out or otherwise disposes of the taxpayer’s business or otherwise terminates the same, any tax payable hereunder shall be immediately due and payable and the taxpayer must, within thirty days thereafter, make a return and pay the tax due.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1