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(A) Except as hereinafter provided in division (D), every person engaged in the business of conducting or operating a hotel, roominghouse, boardinghouse, apartment house, lodginghouse, apartment or bungalow court, and every person engaged in the business of renting or letting rooms, apart-ments or other accommodations shall pay an annual license fee based upon the total gross receipts of such business in accordance with the table set forth in § 5.04.200 of this code.
(B) If any such person derives gross receipts from such rentals at more than one location within the city, only one business license shall be required, but the gross receipts from all such locations within the city shall be included in computing the annual tax.
(1) Any one such residential unit actually occupied by the owner shall not be deemed to be a rental unit for purposes of this section.
(2) Any such second residential unit shall not be deemed to be a rental unit for purposes of this section; provided, however, the first such residential unit is owner-occupied and the owner does not own more than two such residential rental units within the city.
(D) For those residential rental units, the total annual gross rental receipts for which are $20,000 or less, the minimum business license tax set forth in the table in § 5.04.200 of this code shall be reduced by 50%. Except as expressly provided herein, all of the other provisions of the § 5.04.200 of this code shall remain in full force and effect.
(E) The Director of Finance may require any such person to furnish a statement of the street addresses of all such rental units within the city and the amount of gross receipts received from each such location.
('86 Code, § 5.04.202) (Ord. 3548, passed - - ; Am. Ord. 3814, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4212, passed - - )