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.

Home
Title 08
Chapter 08.02
Section 08.02.090
 

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).

  1. Platforms shall pay $4.00 per night booked through the Platform.
  1. The per night booking fee shall be calculated and remitted on a quarterly basis by the Platform.
  1. 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.
  1. 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