Chapter 3.88 SALES OR USE TAX This chapter is included in your selections. Sections: 3.88.010 Imposition. 3.88.020 Rate. 3.88.030 Administration and collection. 3.88.040 Optional sales tax—Imposition. 3.88.050 Optional sales tax—Rate. 3.88.060 Optional sales tax—Administration and collection. 3.88.070 Inspection of records. 3.88.080 Contract with state.