Chapter 3.05 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.05.010 Tax imposed--Collection and remittance 3.05.020 Rate--Allowable credits 3.05.030 Administration and collection procedure 3.05.040 Exempted leasehold interests 3.05.050 Inspection of records 3.05.060 Administration and collection--Authorization for contract 3.05.070 Violation--Penalty