§ 5.04.420. Rental of residential property—Gross receipts.

A.

Every person engaged in the business of conducting or operating an apartment house, lodging house, and every person engaged in the business of conducting or letting rooms, and/or any building structure, for dwelling, sleeping or lodging, including, and limited to, a single-family house, duplex, townhouse, condominium or co-operative, shall pay a business tax of thirteen dollars and ninety-five cents ($13.95) or each one thousand dollars ($1,000.00) of gross receipts or fractional part thereof.

B.

Every person engaged in the business of conducting or operating a hotel or motel shall pay a business tax of sixty dollars ($60.00) per year or fractional part thereof for the first thirty-three thousand three hundred thirty-five dollars ($33,335.00) or less of gross receipts, plus one dollar and eighty cents ($1.80) for each additional one thousand dollars ($1,000.00) of gross receipts, plus one dollar and eighty cents ($1.80) for each additional one thousand dollars ($1,000.00) of gross receipts or fractional part thereof in excess of thirty-three thousand three hundred thirty-five dollars ($33,335.00), received from rentals to transients, as defined in Section 4.24.020. All other residential rental hotel and motel owners shall be taxed under the provisions of subsection A of this section.

C.

The tax basis for persons taxed pursuant to subsection A of this section shall include gross receipts as defined per Section 5.04.030 plus all payments made to the lessor, and/or paid to third parties on behalf of the lessor as part of said lease and/or paid to third parties on behalf of lessor as part of said lease agreement, including but not limited to, all taxes, insurance, mortgage payment, rent, and cash value of all services rendered to or on behalf of the lessor by said lessee in lieu of rental or lease fee payments.

Note: If the business tax is paid by the lessee on behalf of the lessor, said tax payment, including penalty and interest payments, shall be included in the tax base for the immediately succeeding business tax period.

(Ord. 12838 § 3 (part), 2007; prior code §§ 5-1.37, 5-1.37(d))