Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax, as the case may be, upon any taxable event, as defined in Chapter 82.08 and 82.12 RCW, occurring within Clallam County. The tax shall be imposed upon and collected from those persons who are taxable by the State under Chapters 82.08 and 82.12 RCW. This tax shall be in addition to any other sales and use tax imposed by the State of Washington and/or Clallam County.