Chapter 3.08 DWELLING UNIT CONSTRUCTION TAX This chapter is included in your selections. Sections: 3.08.010 Title. 3.08.020 Purpose. 3.08.030 Definitions. 3.08.040 Exemptions. 3.08.050 Imposition—Amount. 3.08.060 Payment—When. 3.08.070 Payment—Where. 3.08.080 Refunds. 3.08.090 Credits. 3.08.100 Park and recreation facilities fund—Established.