Chapter 3.19 LOCAL OPTION SALES OR USE TAX This chapter is included in your selections. Sections: 3.19.010 Definitions. 3.19.020 Findings. 3.19.030 Effective date and duration. 3.19.040 Tax rate. 3.19.050 Use of LIFT tax receipts. 3.19.060 Additional statutory requirements. 3.19.070 Delivery of ordinance. 3.19.080 Ratification. 3.19.090 Severability.