§ 13-49. Special provisions for rental of commercial, industrial, professional and other nonhabitational accommodations.

(a)

Persons engaged in the rental of commercial, industrial, professional, and other nonhabitational accommodations as a single business (e.g., a typical shopping center or office building functioning as a unified operation consisting of individual shops, offices, etc.) shall obtain one (1) local business tax receipt which shall cover all its units being rented at the same location.

(b)

Persons engaged in the rental of commercial, industrial, professional, and other nonhabitational accommodations, not of the type set forth in subsection 13-48(a) above, shall obtain one (1) local business tax receipt for all such rental accommodations under common ownership (e.g., one (1) corporation or person or the same persons or corporations owning and managing one (1) separate professional office space and one (1) separate shopping center need only obtain one (1) receipt and not separate receipts for each structure or accommodation unit).

(c)

Persons owning commercial, industrial, professional, and other nonhabitational rental accommodations which are managed by another (e.g., a property management contract arrangement) shall obtain one (1) receipt for the accommodation(s) they rent, notwithstanding the number of accommodations rented.

(Ord. No. 95-10, § 24, 7-17-95; Ord. No. 07-12, § 2, 4-9-07)