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 08.10.140
 

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.140 Remedy for Nonpayment of Tax

  1. If any taxpayer fails to file a timely and accurate return or pay any tax due or portion thereof within the time set in SMC 8.10.050, the department ascertains the amount of the tax or installment due and notifies the taxpayer thereof, who shall be liable in suit or action by the City for collection. Failure of notification does not excuse the taxpayer from payment of the tax, penalty, or interest, or from compliance with this chapter.
     
  2. The department also notifies the city attorney, in writing, of the name of such delinquent taxpayer and the amount due and said officer, with the assistance of the department, collects the same by appropriate means, including civil infraction and suit or action in the name of the City.
     
  3. Selection of any remedy by the City does not waive or estop any other remedy nor will the accrual of penalties or interest on any delinquency be abated by the commencement of any action.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1