A.
Imposition. There is hereby imposed a sales and/or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW as the same exists or may hereafter be amended, which occurs within the City limits of Kenmore. 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 82.04, 82.08 and 82.12 RCW as the same now exist or may hereafter be amended.
B.
Tax Rate. The rate of tax imposed by subsection (A) of this section shall be one-half of one percent of the selling price of or value of the article used as the case may be; provided, however, that during such period as there is in effect a sales or use tax imposed by King County pursuant to RCW 82.14.030(1), then the rate imposed by this article shall be as provided in RCW 82.14.030(1) as the same now exists or may hereafter be amended. The rate as of the effective date of the ordinance codified in this article shall be 425/1000th of one percent.
(Ord. 98-0005 § 1)