Chapter 3.10 SALES AND USE TAX This chapter is included in your selections. Sections: 3.10.010 Imposition of Sales/Use Tax. 3.10.020 Rate of Tax. 3.10.030 Administration and Collection. 3.10.040 Consent to Inspection of Records. 3.10.050 Authorizing Execution of Contract for Administration. 3.10.060 Penalties.