Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.010 Definitions

Section 08.10.020 Tax Imposed

Section 08.10.030 Business Activities Subject to Tax – Amounts – Effective 1/1/2024 to 12/31/2024

Section 08.10.040 Exemptions

Section 08.10.045 Credits

Section 08.10.050 Payment – Returns

Section 08.10.060 Commencement of Business During the Tax Year

Section 08.10.070 Sale or Transfer of Business

Section 08.10.080 Multiple Businesses

Section 08.10.090 Taxpayer to Keep Records – Confidentiality

Section 08.10.100 Department to Investigate Returns

Section 08.10.110 Late Payment

Section 08.10.120 Procedure upon Overpayment

Section 08.10.130 Procedure upon Underpayment

Section 08.10.140 Remedy for Nonpayment of Tax

Section 08.10.150 Appeals

Section 08.10.160 Finance, Treasury and Administration Director to Make Rules

Section 08.10.170 Mailing of Notices

Section 08.10.180 No City Estoppel

Section 08.10.190 False Statement

Section 08.10.200 Violation – Penalty

Section 08.10.210 Severability

Section 08.10.220 Computation of Income of Tariffed Utilities

Section 08.10.230 Urban Utility Installation Program