§ 13-48. Special provisions for rental living accommodations.

(a)

Persons engaging in the rental of apartment or hotel or motel type rentals as a single business (e.g., an apartment complex or motel property) shall obtain one (1) local business tax receipt which shall cover all its rental units being operated as a single business at the same location.

(b)

Persons engaging in the rental of single-family detached, duplex, triplex or multifamily rental units, whether short-term or long-term, shall obtain one (1) local business tax receipt of all such rental units under common ownership (e.g., one (1) corporation or person or the same persons or corporations owning and managing one (1) duplex and one (1) triplex rental need obtain only one (1) receipt and not separate receipts for each structure or unit).

(c)

Persons owning single-family detached, duplex, triplex, or multifamily rental units, whether short-term or long-term, which are managed by another (e.g., a property management contract arrangement) shall obtain one (1) receipt for the unit(s) they rent, notwithstanding the number of units rented.

(Ord. No. 95-10, § 23, 7-17-95; Ord. No. 07-12, § 2, 4-9-07)