A. Definition: For the purpose of this Section, an "apartment house complex" is defined as two (2) or more individual buildings containing dwelling units located upon the same property, or on contiguous property under the same ownership.
B. Tax Amount: Every person owningan apartment house or apartment house complex, shall pay a business license tax of one hundred fifty dollars ($150.00) per year for up to the first three (3) dwelling units; and one hundred fifty dollars ($150.00) per year for each additional dwelling unit; provided, however, that the dwelling units used in computing the obligation to pay the business license tax shall be the dwelling units rented or leased, and the dwelling units held for rent or lease shall not include a dwelling unit occupied by the owner. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)