(1) Imposition. In addition to the tax imposed by Section 6.92.010, effective January 1, 1987, there is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Pullman. 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.

(2) Rate. The rate of the tax imposed by this Section 6.92.020 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 tax or use tax imposed by Whitman County under RCW 82.14.030(2) at a rate equal to or greater than the rate imposed by this Section, the county shall receive fifteen percent of the tax imposed by this Section 6.92.020: Provided, further, that during such period as there is in effect a sales tax or use tax imposed by Whitman County under RCW 82.14.030(2) at a rate which is less than the rate imposed by this Section, the county shall receive from the tax imposed by this Section 6.92.020 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under 82.14.030(2) RCW.

(3) Receipts for Capital Improvement Program. Not less than an average of three hundred fifty thousand dollars received annually from the additional tax imposed by this Section 6.92.020 shall be used for the Capital Improvement Program. This average shall be calculated commencing with the base year 1987. (Ord. 96-8 §1, 1996; Ord. 86-25 §§2, 3, 1986; Ord. A-870 §2, 1970).