§ 5.60.010. Imposition of sales and use tax.

Latest version.

There is hereby imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.030(1) and by 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within The City of Seattle. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.

(Ord. 113520 § 1, 1987: Ord. 110877 § 1, 1982.)

                    
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