Title 08 Taxation and Revenue
Chapter 08.02 Fees and Charges
Article VIII. Miscellaneous Charges
Section 08.02.090 Short-term Rental License Fee
There is levied a charge on the furnishing of short-term rental lodging located in the City of Spokane, a quarterly fee based on the total number of nights booked for each short-term rental listing through a short-term rental platform (Platform).
- Platforms shall pay $4.00 per night booked through the Platform.
- The per night booking fee shall be calculated and remitted on a quarterly basis by the Platform.
- If a Platform fails to provide complete information the City’s Chief Financial Officer or designee may estimate the quarterly per night booking fee and issue an assessment.
- All funds collected under this section shall be spent exclusively for purposes authorized under Chapter 08.07B Sales and Use Tax for Affordable and Supportive Housing. At least 90% of funds collected under this section shall be allocated to direct, non-administrative costs of programs serving the purposes of SMC 08.07B.020.
Date Passed: Monday, July 10, 2023
Effective Date: Friday, August 18, 2023
ORD C36392 Section 3
