A. Imposition. There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the corporate limits of the city of Bothell. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.04, 82.08 and 82.12 RCW.

B. Tax Rate. The rate of tax imposed by subsection A of this section shall be one-half of one percent of the selling price of or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales or use tax imposed by King and/or Snohomish Counties, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 1066 § 1, 1982; Ord. 839 § 1, 1977).