Imposition of tax. Every person renting, leasing or otherwise providing parking spaces, stalls or ramps for residential house trailers shall pay a license in the amount of $3 per annum for each space, stall or ramp which is rented, leased or made available for rent or lease by the owner or operator of such property; provided further, that this license shall not be required unless there is more than one space rented, leased or available for rent or lease.
('70 Code, § 14-10) Penalty, see § 10.99