Chapter 4.64 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 4.64.010 Levied. 4.64.020 Rate. 4.64.030 Administration and collection. 4.64.040 Exemptions. 4.64.050 Inspection of records. 4.64.060 Contract execution. 4.64.070 Effect of partial invalidity. 4.64.080 Violation – Penalty.