(A) In lieu of any other business license tax, every residential landlord defined in § 3-1.102 of this chapter shall pay an annual Residential Business License Tax in the amount set forth in division (B), below, based on the total number of units within the city that are rented or made available for rent at any time within the applicable license year.
(B) The amount of the Residential Business License Tax applied per residential rental unit shall be assigned based on the type of unit, as defined by this code. The unit types below may apply to any unpermitted residential use notwithstanding the absence of facilities that would otherwise be required if the use was legally permitted.
Type of Unit | Annual Tax |
Single family dwelling unit | $250 per unit |
Multi-family dwelling unit including duplexes, condominiums and apartments | $150 per unit |
(C) The following living quarters are excepted from this requirement to pay a business license tax based on dwelling units but still must pay the tax based on gross receipts as provided in § 3-1.201:
(1) Those that fit within the definition of hospital, hotel, motel, and convalescent and extended care facility and residential care facility as defined in § 9-5.203 of the Antioch Municipal Code;
(2) Those that are exempt as a matter of law; and
(3) Those that the Finance Director reasonably determines to be substantially similar in nature to one of the excepted living quarters listed above.
(D) The Finance Director may promulgate policies and procedures to administer this tax.
(E) Any amendment to this section shall not be interpreted to expand the amount or rate of residential landlord tax approved by the voters on November 4, 2014 or to otherwise conflict with the California Constitution.
(Ord. 2094-C-S, passed 12-9-14; Am. Ord. 2227-C-S, passed 6-27-2023)