(1) Imposition. There is hereby imposed an additional sales and use tax as authorized by RCW 82.14.530, upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the City limits. The tax shall be imposed upon and collected from those persons from whom the State sales and/or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, as the same now exist or may hereafter be amended.

(2) Rate. The rate of the tax shall be the maximum rate permitted under RCW 82.14.530 (or as may be amended in the future) of one-tenth of one percent of the selling price in the case of sales tax, or value of the article used, in the case of a use tax. (Ord. 14-20 § 2 (Exh. A))