§ 3-1.116. Exemptions: Rentals.

Latest version.

The following rentals shall be exempt from the business tax provisions of this chapter:
(a)

A person renting space as a boarding room in a single-family unit provided the unit is owner occupied; and/or

(b)

The rental of one dwelling unit.

(§ 1, Ord. 554, eff. January 11, 1984, as amended by § 1, Ord. 600, eff. March 27, 1985)

                    
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