(A) Every person engaged in the business of renting or letting a building, structure, or other property for commercial purposes, or a portion of such building, structure or property within the city for a purpose other than dwelling, sleeping or lodging to a tenant shall pay an annual license tax.
(B) A lessor may exclude from gross receipts any receipts received which represent rent for the use of the space by the lessor, a partner when the lessor is a partnership, or by an affiliated corporation.
('86 Code, § 5.04.203) (Ord. 3962, passed - - )