Chapter 3.32 SALES AND USE TAX This chapter is included in your selections. Sections: 3.32.010 Imposition. 3.32.015 Additional sales and use tax authorized by Laws of 1982. 3.32.020 Rate. 3.32.030 Administration and collection. 3.32.040 Inspection of records. 3.32.050 Contract with Department of Revenue. 3.32.060 Penalty for violation.