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.

Title 08
Chapter 08.14
Section 08.14.020

Title 08 Taxation and Revenue

Chapter 08.14 Real Estate Sale Excise Tax

Section 08.14.020 Administration

  1. The definitions, procedures and administrative provisions of chapter 82.45 RCW and the rules and regulations of the state department of revenue apply to the tax imposed by this chapter.
  2. As provided in RCW 82.46.030, the county treasurer collects this tax and retains one percent of the proceeds. The remaining proceeds are placed in the capital improvement program fund.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1