Chapter 4.18 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 4.18.010 Levied. 4.18.020 Rate. 4.18.030 Administration and collection. 4.18.040 Exemptions. 4.18.050 Inspection of records. 4.18.060 Contract with state. 4.18.070 Severability.