(1) Per RCW 82.14.030(1), a sales or use tax is imposed upon every taxable event occurring within the city.

(2) The rate of tax imposed by this section is 0.005 percent of the selling price or value of the article used, as the case may be; except that during such period as there may be in effect a sales or use tax imposed by Snohomish County under RCW 82.14.030(1), the rate of tax imposed by this chapter is 0.00425 percent.

(3) The effective date of the tax imposed in this section is January 1, 1971. (Ord. 1520 § 1 (Exh. A), 2023).