Yeah, that's right Bob L.
Most teams actually drop onto their right foot on beat 8 of a phrase before dropping onto the left foot on beat 1 to begin stepping.

In fact, throughout the dance you should always be walking left, right, left, right whether you are stepping or not. Left on beat 1 and right on beat 2 etc...

Regarding which foot is doing the tapping it may have been clearer for me to write:

L tr tr    R tl tl    L tr tr    R
1 and-a 2 and-a 3 and-a 4

Where L means putting your left foot on the floot and tr means tapping with the ball of your right foot. The first one is often seen as tapping away from yourself and the second one is usually tapping towards yourself; kicking out and kicking in.
Each tap should be equally weighted and spaced equally with the music, there should be no dotting of the rhythm.

Hope this is a little clearer!