Lakewood is a participating city under RCW 82.14.540. There is authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, identified in RCW 82.14.540, as appropriate for taxation by a participating city that has not adopted a qualifying local tax. The tax 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 and may only be used for affordable and supportive housing purposes as provided in RCW 82.14.540. [Ord. 731 § 2 (Exh. A), 2020.]