Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.150 Appeals

1. The department’s determination of tax owing, including penalties and interest, may be appealed by filing, in proper form, an appeal with the hearing examiner within twenty days of the date of determination. Copies are also to be provided by the appealing party in such time to the city attorney and the department. The date of determination is the date reflected therein or, if mailed, three days from the date of mailing, whichever is later. “Filing” requires actual receipt. As a further condition of appeal a taxpayer must tender to the City treasurer, pending the outcome of the appeal, the full amount of all taxes, fees, penalties and delinquencies assessed by the City.

2. To be accepted, in proper form, as timely, appeals must show:

1. 1. the taxpayer’s name, telephone number and business address;

1. 2. the tax period and taxpayer’s gross income from business activity in the City for that period with which the appeal is concerned;

1. 3. a receipt or other proof from the City treasurer showing payment of the amount determined owing by the department;

1. 4. the amount of tax, interest and penalty the taxpayer contends is due and method of calculation; and

1. 5. reasons why a correction should be granted.

The appeal must be signed, verified under oath and dated by an authorized representative of the taxpayer.

3. At the hearing the determination appealed from is regarded as prima facie correct. The hearing examiner may require any party to the appeal to testify under oath and upon personal knowledge and to produce documents or records deemed relevant or necessary. The hearing examiner preserves a record of the hearing in such form and manner as the examiner may deem proper. The examiner may reverse or modify the department’s decision and may assess the correct amount of tax, penalty or interest due if the examiner determines the assessment violates the provisions of this chapter or is contrary to law. The decision of the hearing examiner is final, subject to review by either party under the provisions of RCW 7.16.040, so long as the appealing party files and serves upon all necessary parties the petition for granting a writ of review within twenty days of the date of issuance of the examiner’s decision.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1