3.12A.010 Imposed.
There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.450, upon the occurrence of any taxable event within Clark County. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state of Washington under Chapters 82.08 and 82.14 RCW upon the occurrence of any taxable event within Clark County. (Sec. 1 of Ord. 2022-10-01)