Chapter 3.16 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.16.010 Levied – Payment, collection and remittance. 3.16.020 Rate – Credits designated. 3.16.030 Compliance with state act. 3.16.040 Exemption. 3.16.050 Inspection of records. 3.16.060 Authorization to execute contract with Department of Revenue.