Chapter 3.27 HOTEL/MOTEL EXCISE TAX This chapter is included in your selections. Sections: 3.27.010 Adoption. 3.27.020 Definitions. 3.27.030 Tax in addition to other taxes and fees. 3.27.040 Special fund created for tourism. 3.27.050 Department of Revenue to collect and administer. 3.27.060 Penalties for violation.