Chapter 3.22 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.22.010 Imposition of Tax 3.22.020 Rate of Tax 3.22.030 Administration and Collection 3.22.040 Exemptions 3.22.050 Inspection of Records 3.22.060 Contract with Department of Revenue 3.22.070 Severability 3.22.080 Violations – Penalties