(1) Imposition. Effective July 1, 1970, there is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.

(2) Rate. The rate of tax imposed by this Section 6.92.010 shall be one-half of one percent of the selling price 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 Whitman County, the rate of tax imposed by this section shall be four hundred twenty-five one-thousandths of one percent. (Ord. 86-25 §1, 1986; Ord. A-870 §1, 1970).