There is hereby imposed an additional sales and use tax as authorized by RCW 82.14.530 upon every taxable event, as defined in RCW 82.14.020, occurring in the city. 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. [Ord. 2021-03-013 § 1].