It's chiefly meant for raccoons, although I think it's been used for foxes and skunks with good results. It's not approved for domestic animals and hasn't been tested in dogs or cats.
Dogs have the bad habit of being naturally curious (like cats) and unwilling to back down from fights (unlike cats) so are often the victim of skunk bites.
My Dad's colleague had the unenviable task of swabbing road-kill skunks to check for rabies. Quite often, passing motorists would stop to see what he was doing and ask questions. He got so tired of the routine he told one guy "That skunk cussed a blue streak when I hit him, so I'm washing out his mouth." Well, it was pretty funny back in the 1960's when the standard response of parents to their children's swearing was to force them to hold a bar of soap in their mouths.