(1) Per RCW 82.14.030(2), an additional sales or use tax is imposed on every taxable event 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(2) at a rate equal to or greater than the rate imposed by a city within the county, the county must receive 15 percent of the city tax; and in the event that the county imposes a sales and use tax under RCW 82.14.030(2) at a rate less than the rate imposed by a city within the county, the county must receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county.

(3) The effective date of the tax imposed in this section is July 1, 1982. (Ord. 1520 § 1 (Exh. A), 2023).