There is hereby imposed an additional excise tax on the sale of real property within the corporate limits of the city of Bellingham as authorized by RCW 82.46.010(1) and 82.46.035 upon every taxable event as defined by, and upon those persons taxable by the state under Chapter 82.45 RCW. [Ord. 10273 § 1, 1991; Ord. 9676 § 1, 1987; Ord. 9270 § 1, 1983].