Chapter 3.20 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 3.20.010 Levied. 3.20.020 Rate of tax – Credits. 3.20.030 Administration and collection. 3.20.040 Exempted leasehold interests. 3.20.050 Inspection of records. 3.20.060 Execution of contract for administration and collection.