There is hereby imposed a sales or use tax, as the case may be as authorized by R.C.W. 82.14.030(2), upon every taxable event, as defined in R.C.W. 82.14.020, occurring within the Town of Garfield. The tax shall be imposed upon and collected from those persons from whom the states sales or use tax is collected pursuant to R.C.W. Chapters 82.08 and 82.12. (Ord. 162-N, §2, 1987)