Every person transacting and carrying on the business or activities herein enumerated shall pay a business tax as follows.
(A) Rental property.
1. Any person owning and conducting, operating, renting or leasing a rooming house, boarding house, apartment house, lodging house, trailer park, mobilehome court or commercial building, with the exception of hotels and motels, shall pay annually the following business tax: $60 for the first six units plus $5 for each additional unit over six. The provisions of this section shall not apply to subleases.
2. The provisions of this section shall not apply to residential premises owned, operated, rented or leased by one person having less than three rental units. A
RESIDENTIAL UNIT is defined as a living space in a multiple dwelling or an individual house.
3. The provisions of this section shall apply to persons engaged in renting or leasing real property to government entities.
4. The taxes provided for in this section shall be in addition to any business tax which may be required to be paid by real estate brokers, agents or other persons engaged in business and taxed pursuant to other provisions of this chapter.
(B) Delivery vehicles.
1. Every person who collects, gathers, picks up or loads goods, wares or merchandise within the city, or who delivers goods, wares or merchandise within the city from or to a point inside or outside the city by means of a motor vehicle four or more times within any 12-month period, is assessed a license tax in the sum of $45 for the first vehicle plus $25 for each additional vehicle.
2. A vehicle delivering to or for a licensed person with a fixed place of business within the city shall be exempt from the provisions of this section when such vehicle is the property of that person.
(C) Mechanical machines. Every person engaged in the business of maintaining and operating mechanical games, rides, devices or instruments of any kind shall pay a business tax of $10 per machine, but a minimum of $60 per year.
(Ord. 405, passed 6-2-1992)