3.27.010 Imposition of Tax.
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Pursuant to Section 17 of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, a sales and use tax is hereby fixed and imposed by the City. The tax shall be collected from those persons who are taxable by the state of Washington pursuant to RCW Chapters 82.08 and 82.12 upon the occurrence of any taxable event within the city. (Ord. 1505, 1982)