Chapter 8.07
Sales or Use Tax

Sections:

8.07.010 Tax Levied.

8.07.020 Exemptions.

8.07.030 Rate of Tax.

8.07.040 Collection and Administration.

8.07.050 Severability.

8.07.060 Voter Approval.

8.07.010 Tax Levied.

Pursuant to RCW 82.14.030, there is levied upon every “taxable event”, defined in RCW 82.14.020 as any retail sale or any use of an article of tangible personal property upon which the state sales or use tax is imposed, occurring within the City of Spokane, a sales or use tax.

[Ord. C26826 § 1; Passed: 10/25/1982]

8.07.020 Exemptions.

Sales of spirits or strong beer taxable under RCW 82.08.150 are exempt from the local sales tax under this chapter.

8.07.030 Rate of Tax.

A.  The tax, pursuant to RCW 82.14.030(1), is one-half of one percent of the selling price, in the case of the sales tax, or of the value of the article used, in the case of the use tax; except that at any time when there is in effect a similar sales or use tax imposed by the County of Spokane, then the tax will be four hundred twenty-five one-thousandths of one percent of such price or value.

B.  In addition, a tax of one-half of one percent of the selling price or value is levied pursuant to RCW 82.14.030(2).

[Ord. C26826 § 2; Passed: 10/25/1982]

8.07.040 Collection and Administration.

A.  The local sales and use tax is collected by the State Department of Revenue under a contract with the City which provides for a deduction by the department of a percentage, not to exceed two percent of the tax collected, for its expenses.

B.  Whenever there is in effect a sales and use tax imposed by the County of Spokane pursuant to RCW 82.14.030(2), there is payable to the County from the City’s tax revenues fifteen percent of the County’s tax rate.

[Ord. C26826 § 2; Passed: 10/25/1982]

Cross Reference: RCW 82.14.050.

8.07.050 Severability.

Should any provision of this chapter or its application to any person or circumstances be held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.

[Ord. C24848 § 7]

8.07.060 Voter Approval.

The additional tax provided in SMC 8.07.030(B) is subject to “special initiative” procedure under section 19, chapter 49, Laws of 1982, 1st ex. sess.

[Ord. C26867 § 1; Passed: 11/29/1982]