Chapter 5.46 PROPERTY DEVELOPMENT TAX This chapter is included in your selections. Sections: 5.46.010 Definitions. 5.46.020 Imposition of Tax. 5.46.030 Disposition of Funds. 5.46.040 Due Date. 5.46.050 Exceptions. 5.46.060 Tax Liability and Enforcement. 5.46.070 Payment Required for Commencing Construction. 5.46.080 Payment Required for Occupancy.