Title 08 Taxation and Revenue
Chapter 08.07C HEART
Section 08.07C.020 Imposition of Sales and Use Tax HEART Fund
- There is imposed a sales and use tax as codified in RCW 82.14.530, upon every taxable event, as defined in chapter 82.14 RCW, occurring within the City of Spokane.
- The rate of the tax authorized by this section may not exceed one-tenth of one percent (0.1%) of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
- The tax authorized by this section is in addition to any other taxes authorized by law and must be collected from persons who are taxable by the state under Chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the city.
- The tax authorized by this section shall be known as the HEART Fund.
Date Passed: Monday, October 20, 2025
Effective Date: Friday, November 28, 2025
ORD C36732 Section 3
