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 08.10.220
 

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.220 Computation of Income of Tariffed Utilities

Where a taxpayer’s gross income or gross revenues are subject to tariff approval of a regulatory authority and said authority permits or requires the taxpayer to refer the impact of any tax levied pursuant to this chapter upon the municipal rate base, the impact thereof is included in the gross income or gross revenues of the taxpayer. This provision is not to be construed to reduce the gross income or gross revenue of any taxpayer in any circumstance, but is supplemental and in addition to the inclusive definition of gross income or gross revenue in SMC 8.10.010(C).

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1