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
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(Select All) Title 08 Taxation and Revenue

Chapter 08.01 Business Registrations
Chapter 08.02 Fees and Charges
Chapter 08.03 Admissions Tax
Chapter 08.04 Gambling Tax
Chapter 08.05 Leasehold Excise Tax
Chapter 08.07 Sales or Use Tax
Chapter 08.07A Brokered Natural Gas Tax
Chapter 08.07B Sales and Use Tax for Affordable and Supportive Housing
Chapter 08.07C Sales and Use Tax for Housing and Housing-Related Supportive Services
Chapter 08.07D Sales and Use Tax Deferral Program for Affordable Housing
Chapter 08.08 Lodging Tax
Chapter 08.10 Utilities, Franchise Taxes
Chapter 08.12 REPEALED (Amusement Devices Licenses)
Chapter 08.13 REPEALED (Fundraising Tax)
Chapter 08.14 Real Estate Sale Excise Tax
Chapter 08.15 Multiple-family Housing Property Tax Exemption
Chapter 08.16 Transportation Benefit District
Chapter 08.17 Local Revitalization Financing Sales and Use Tax
Chapter 08.18 Senior Citizen Local Property Tax Exemption
Chapter 08.19 Asset Forfeiture Program
Chapter 08.20 Community Empowerment Zone