Chapter 3.61 NATURAL OR MANUFACTURED GAS USE TAX Search within This This chapter is included in your selections. Sections: 3.61.010 Use tax imposed. 3.61.020 Rate of use tax imposed. 3.61.030 Administration and collection of tax. 3.61.040 Consent to inspection of records. 3.61.050 Authorizing execution of contract for administration. 3.61.060 Penalties. 3.61.070 Effective date.