There is levied a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from who the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 523 § 1, 1986)
The rate of the tax imposed by Section 3.20.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Pacific County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen (15) percent of the tax imposed by Section 1; provided further, that during such period as there is in effect a sales tax or use tax imposed by Pacific County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.20.010 that amount of revenues equal to fifteen (15) percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.
(Ord. 523 § 2, 1986)