Chapter 3.08 EXCISE TAX ON OCCUPYING OR USING PUBLICLY OWNED REAL OR PERSONAL PROPERTY This chapter is included in your selections. Sections: 3.08.010 Imposition of tax. 3.08.020 Rate of tax. 3.08.030 Administration and collection. 3.08.040 Exemptions. 3.08.050 Inspection of records. 3.08.060 Contract with Department of Revenue. 3.08.070 Violations – Penalties.