Chapter 3.42 ADDITIONAL SALES AND USE TAX This chapter is included in your selections. Sections: 3.42.010 Additional sales and use tax imposed. 3.42.020 Rate of tax. 3.42.030 Effective date of imposition. 3.42.040 Initiative challenge to imposition of tax. 3.42.050 Administration and collection. 3.42.060 Violation – Penalty.