(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW
35.104.030, prior to January 1, 2010, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08 and
82.12 RCW upon the occurrence of any taxable event within the local jurisdiction. The rate of the tax may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter
82.08 or
82.12 RCW. The department of revenue must perform the collection of the tax on behalf of the authority at no cost to the authority.
(3) The amounts received under this section may only be used in accordance with RCW
35.104.060 or to finance and retire the indebtedness incurred pursuant to RCW
35.104.070, in whole or in part.
(4) This section expires January 1, 2038.