Chapter 6.03 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 6.03.010 Leasehold excise tax levied – Payment. 6.03.020 Rate. 6.03.030 Administration – Collection. 6.03.040 Exemptions. 6.03.050 Record inspection. 6.03.060 Contract with Department of Revenue. 6.03.070 Severability.