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loss of ownership or leasehold any real property, dwelling, building, structure, premises or portion thereof for
<br />industrial, commercial, office, warehouse or other entrepreneurial uses or purposes other than for the immediate
<br />use or purpose of dwelling, sleeping, lodging or general residency. Provided, however, that the leasing, renting,
<br />subleasing, subletting, providing, exchanging or trading without loss of ownership or leasehold of any real
<br />property, dwelling, building, structure, premises or portion thereof to another for the purpose of their
<br />independent commercial operation of an apartment building, apartment house, boarding house, guest house,
<br />mobile home park, nursing home, residential care facility, rooming house, or hotel or motel thereat shall be
<br />deemed to constitute a rental of commercial real estate.
<br />The license tax for the rental of commercial real estate shall be assessed per property, and liability for said
<br />tax shall be determined by owner's -lessor's ownership of, or leaseholder's-lessor's leasehold interest in, said
<br />property. Independent property management agents acting for property owners -lessors or property leaseholder -
<br />lessors are responsible for payment of the license tax on the rental of such property, if the owner -lessor or
<br />leaseholder -lessor of said property has not paid the tax when due and payable and, in addition, are subject to the
<br />license tax as a separate business.
<br />Provided, however, that where any one dwelling, building, structure or premises is comprised of one (1) or
<br />more contiguous properties, then the owner -lessor or leaseholder -lessor owning or controlling said building,
<br />structure or premises may, upon submission of acceptable documentary proof thereof, obtain a single
<br />consolidated business license tax assessment. Further provided that where an owner -lessor or leaseholder -lessor
<br />owns or controls two (2) or more separate buildings, structures or premises located on the same property, or two
<br />(2) or more buildings, structures or premises located on separate but contiguous properties, then the owner -lessor
<br />or leaseholder -lessor owning or controlling said buildings, structures or premises may, upon submission of
<br />acceptable documentary proof thereof, obtain a single consolidated business license tax assessment.
<br />Rental of residential real estate shall include every person, whether as an owner -lessor or leaseholder -lessor,
<br />engaged in the business of leasing, renting, subleasing, subletting, providing, exchanging or trading without loss of
<br />ownership or leasehold any real property, dwelling, building, structure, premises or portion thereof, except for any
<br />hotel or motel, for the immediate purpose of dwelling, sleeping, lodging, boarding or other such occupancy,
<br />accommodation or general residency.
<br />The license tax for the rental of residential real estate shall be assessed per property, and liability for said tax
<br />shall be determined by owner's -lessor's ownership of, or leaseholder's-lessors's leasehold interest in, said
<br />property. Independent property management agents acting for property owner -lessors or property leaseholder -
<br />lessors are responsible for payment of the license tax on the rental of such property, if the owner -lessor or
<br />leaseholder -lessor of said property has not paid the tax when due and payable and, in addition, are subject to the
<br />license tax as a separate business.
<br />Provided, however, that where any one dwelling, building, structure or premises is comprised of one (1) or
<br />more contiguous properties, then the owner -lessor or leaseholder -lessor owning or controlling said building,
<br />structure or premises may, upon submission of acceptable documentary proof thereof, obtain a single
<br />consolidated business license tax assessment. Further provided that, where an owner -lessor or leaseholder -lessor
<br />owns or controls two (2) or more separate buildings, structures or premises located on the same property, then
<br />the owner -lessor or leaseholder -lessor owning or controlling said dwellings, structures or premises may, upon
<br />submission of acceptable documentary proof thereof, obtain a single consolidated business license tax
<br />assessment.
<br />Nothing in this section shall be construed to require the payment of a business license tax where any owner
<br />or leaseholder resides in a single-family residence or other undivided single residential rental premises and
<br />participates with one (1) or more other co -residents in the shared cost of said premises. Neither shall this section
<br />be construed to require the payment of a business license tax for the rental of a single-family residence or other
<br />undivided single residential rental premises as between an owner or leaseholder and any individual immediately
<br />related by blood, adoption or marriage to said owner or leaseholder, where the remuneration rendered to said
<br />owner or leaseholder does not exceed the cost of said premises.
<br />City of Santa Ana RFP No. 23-165 Page 72 of 196
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