BPOL Ordinance

Section 4-7.2-27. Renting by owner of houses, apartments, commercial property or industrial facilities; dwelling unit defined; license tax rate; exception.

Every person who engages in the business of renting houses, apartments, dwelling units, commercial property or industrial facilities in the County shall pay an annual business license tax of Twenty-six Cents for each One Hundred Dollars of gross receipts. However, the rental receipts of any person who rents no more than four dwelling units in any calendar year are not subject to taxation pursuant to this Article. For the purpose of this Section, dwelling unit means one or more rooms in a house or apartment designed for occupancy by one family for living purposes and which have cooking facilities. In the case of any person who as a lessee subleases any commercial property or industrial facilities, the receipts from that sublease will be exempt from taxation by this Article so long as that sublease is incidental to the primary business activity. Any rental income from a sublease described in the preceding sentence which constitutes more than ten percent of the gross receipts of the primary business activity shall be presumed to be a part of a person's primary business activity.


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