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).