Chapter 4.30 SALES AND USE TAX – RETAIL CAR RENTALS This chapter is included in your selections. Sections: 4.30.010 Definitions. 4.30.020 Tax Imposed. 4.30.030 Rate. 4.30.040 Disposition of Proceeds. Cross References:Chapter 46.04, 82.08, 82.12, 82.14 RCW