Chapter 3.18 LODGING EXCISE TAX This chapter is included in your selections. Sections: 3.18.010 Levied. 3.18.020 Definitions. 3.18.030 Deduction – Permitted where. 3.18.040 Special fund created. 3.18.050 Administration and collection – State Department of Revenue designated – State statutes apply. 3.18.060 Violation – Penalty.