Chapter 3.25 SALES AND USE TAX: 1983 This chapter is included in your selections. Sections: 3.25.010 Imposition of Sales - Use Tax. 3.25.020 Rate of Tax Imposed. 3.25.030 Administration and Collection of Tax. 3.25.040 Consent to Inspection of Records. 3.25.050 Authorizing Execution of Contract for Administration. 3.25.060 Special Initiative. 3.25.070 Penalties.