Chapter 3.16 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.16.010 Levied. 3.16.020 Rate. 3.16.030 Administration and collection. 3.16.040 Exemptions. 3.16.050 Inspection of records. 3.16.060 Contract with state authorized. 3.16.070 Violation--Penalty.