Pursuant to RCW 82.14.540, there is hereby imposed a sales and use tax, collectible from those persons who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event defined in such statutes within the city of Everett and as permitted by RCW 82.14.540. The rate of such tax shall be the maximum rate permitted cities under RCW 82.14.540. The tax imposed under this chapter will be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under Chapter 82.08 or 82.12 RCW. (Ord. 3740-20 § 1, 2020.)