Chapter 3.80 GAMBLING TAX This chapter is included in your selections. Sections: 3.80.010 Purpose of chapter. 3.80.020 Definitions and interpretations. 3.80.030 Gambling tax imposed. 3.80.040 Rates and measure of tax—Enumerated. 3.80.050 Exemptions—Enumerated. 3.80.060 Calculating tax due—Minimum tax due. 3.80.070 Payment of tax—Quarterly returns.