Chapter 3.05 SALES AND USE TAX Search within This This chapter is included in your selections. Sections: 3.05.010 Imposition of tax and statutory authority. 3.05.020 Rate of tax. 3.05.030 Administration and collection. 3.05.040 Inspection of records. 3.05.050 Execution of contracts. 3.05.060 Rate of additional tax. 3.05.070 Failure or refusal to collect deemed infraction.