The tax imposed by this chapter shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. In accordance with RCW 82.14.540, the tax imposed by this chapter shall be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under Chapters 82.08 and 82.12 RCW. (Ord. 3357 § 2, 2020)