(1) The tax is imposed upon and collected from those persons from whom the state sales or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW.

(2) “Taxable event” has the meaning in RCW 82.14.020.

(3) The administration and collection of the tax imposed by this chapter must be in accordance with the provisions of RCW 82.14.050, and the mayor is authorized and directed to execute on behalf of the city contracts with the State Department of Revenue for such collection and administration of the tax. (Ord. 1520 § 1 (Exh. A), 2023).