A. Imposition. In addition to the tax imposed by Section 3.66.010, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.66.010 is levied, and as specifically authorized by Section 17, Chapter 49, Laws of 1982 (First Extraordinary Session).

B. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.66.010, shall be one-half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that in the event Kittitas County imposes a sales and use tax under this section at a rate equal to or greater than the rate imposed under this section, the county shall receive fifteen percent of the city tax; provided further, that in the event that Kittitas County imposes a sales and use tax under this section at a rate which is less than the rate imposed under this section, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county.