4 year old HELP 😩

My four year old is getting so spoiled acting. I’m a SAHM and he’s always with me. We’ve been trying to give him a sibling 3 years now with no luck. He’s the sweetest boy to other people but he treats me terribly. I’ve been enforcing time outs and spankings more n more. Also been taking away tv and toys. I’m constantly repeating myself. He’s also been fighting sleep at night and comes in our room during the night and keeps us awake. He won’t take naps anymore. I make him go in his room 30 minutes of quiet time but he ends up throwing things and screaming the whole time. He’s been hitting me lately and I’m kinda growing tired. I love him so much but it’s been frustrating. My husband works a lot so it’s just me. He’ll be going to school this year I just decided not to with covid. As soon as he wakes up he bosses me around to make him breakfast, no matter how many times I’ve asked him not to talk to me that way. It’s draining on my marriage also. Sometimes I feel like such an awful mom that I’ve failed somehow. Maybe I spoil him too much and he feels entitled. HES ONLY 4! Ugh