A. Imposition. In addition to the tax imposed by Section 3.32.010 of this chapter, there is imposed an additional sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.32.010 of this chapter is levied, and as specifically authorized by Section 17, Chapter 49, First Extraordinary Session, Laws of 1982.

B. Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.32.010, 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 the county in which the taxable event occurs shall impose a sales and use tax under this section at a rate equal to or greater than the rate imposed under this subsection the county shall receive fifteen percent of the City tax; provided further, that in the event that the county in which the taxable event occurs shall impose a sales and use tax under this subsection at a rate which is less than the rate imposed under subsection 17(2) of Chapter 49, First Extraordinary Session, Laws of 1982, 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. (Ord. 1077 § 1, 1982).