Chapter 3.60 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.60.010 Established—Collection. 3.60.020 Rate. 3.60.030 Administration and collection. 3.60.040 Exemptions. 3.60.050 Inspection of records. 3.60.060 Contract authority. 3.60.070 Violation—Penalty.