Chapter 3.90 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.90.010 Imposition of leasehold excise tax. 3.90.020 Rate of leasehold excise tax. 3.90.030 Exemptions. 3.90.040 Administration and collection. 3.90.050 Inspection of records. 3.90.060 Contract with Department of Revenue. 3.90.070 Adoption of other laws. 3.90.080 Penalty.