Chapter 5.44
EXEMPTIONS

Sections:

5.44.010    Exemptions designated.

5.44.010 Exemptions designated.

The following businesses are exempt from tax:

(1)    Owners of less than five hotel, motel or apartment units;

(2)    Owners of industrial, commercial, professional or other real property held out to others for rent or lease:

(3)    Child day care home as defined in Title 16 of this code:

(4)    Banks and savings and loan exempt by state law;

(5)    Insurance companies exempt by state law. (Ord. 717 § 1(i), 1985; Ord. 628 § 4, 1978; Ord. 590 § 10, 1976).