Chapter 3.05 PARKS, ARTS, RECREATION AND CULTURE TAX This chapter is included in your selections. Sections: 3.05.010 Short Title. 3.05.020 Statutory Authority. 3.05.030 Purpose. 3.05.040 Imposition of Tax and Amount. 3.05.050 Use of Revenues. 3.05.060 Collection and Duration. 3.05.070 Distribution of Revenues. 3.05.080 Effective Date and Term.