A. There is imposed a sales and use tax as authorized by RCW 82.14.540 upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the city of Bothell. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.

B. The rate of the tax imposed by this chapter shall be 0.0073 percent of the selling price or value of the article used.

C. The tax imposed under this chapter shall be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under Chapter 82.08 or 82.12 RCW. The Department of Revenue will perform the collection of such taxes on behalf of the city of Bothell at no cost to the city.

D. The Department of Revenue will calculate the maximum amount of tax distributions for the city of Bothell based on the taxable retail sales in the city beginning in fiscal year 2019. The tax imposed under this chapter will cease to be distributed to the city of Bothell for the remainder of any fiscal year in which the amount of tax exceeds the maximum amount of tax distributions for the city as properly calculated by the Department of Revenue. Distributions to the city that have ceased during a fiscal year shall resume at the beginning of the next fiscal year and in any event shall continue for each successive year as provided by RCW 82.14.540 as it exists or as it may be amended in the future. (Ord. 2320 § 1, 2020).