This section includes every person or company engaged in the business of renting, leasing or providing, without loss of ownership, any land, dwelling, building, structure or portion thereof for the purpose of occupancy, sleeping, lodging, boarding or other use and accommodation. The license tax for the rental of properties is determined by the ownership of the property. Agents acting for property owners are responsible for the payment of the license fee on rentals, and in addition, are subject to the license fee under business services. Such rental and accommodations include:
(1) Business Property (rental): Buildings or portions thereof used for any business, commercial or industrial purposes; raw land (used for any purpose).
(2) Residential Property (rental): Apartments; auto courts; condominiums (more than one unit); single-family dwellings (more than one unit).
(3) Accommodations: Boardinghouse; hospital; hotel; inn; dwelling or portion thereof; trailer parks; lodging house; motel; resthomes; roominghouse; sanitariums.
(4) Fees.
One rental unit: No fee
Two rental units and above
Gross Receipts | Tax Per $1.00 of Gross Receipts |
$1.00 to $50,000.00 | $ 50.00 (Minimum) + |
$50,000.00 and above | .0002 (Maximum $1,000.00) |
(Ord. 383 § 3 Ex. B (part), 1986).