Chapter 3.10 EXCISE TAX ON SALE OR FURNISHING OF LODGINGS This chapter is included in your selections. Sections: 3.10.010 Imposition – Amount – Statutory authority. 3.10.020 Definitions adopted by reference. 3.10.030 Administration and collection. 3.10.040 Fund created – Source and expenditure of monies. 3.10.050 Violation – Penalty.