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573
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<br />nonresidential purposes with the object of selling, renting or
<br />developing it for his or her own use.
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<br /> ,,Recreational Services" shall mean any person engaged in the
<br />business of providing facilities for recreational use. Such
<br />services to include but not be limited to: amusement machine
<br />arcades, bowling alleys, driving ranges, golf courses (including
<br />miniature), motion picture theaters (including drive-in), pool
<br />halls (including billiards and snooker), riding stables, skating
<br />rinks, social clubs, sports clubs (including spas, health clubs,
<br />and conditioning gyms), swimming pools, and tennis and racket
<br />clubs.
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<br /> "Rental Of Commercial Real Estate" shall include every person,
<br />whether as an owner-lessor or leaseholder-lessor, engaged in the
<br />business of leasing, renting, subleasing, subletting, providing,
<br />exchanging or trading without loss of ownership or leasehold, any
<br />real property, dwelling, building, structure, premises or portion
<br />thereof for industrial, commercial, office, warehouse or other
<br />entrepreneurial uses or purposes other than for the immediate use
<br />or purpose of dwelling, sleeping, lodging or general residency.
<br />Provided, however, that the leasing, renting, subleasing,
<br />subletting, providing, exchanging or trading, without loss of
<br />ownership or leasehold, of any real property, dwelling, building,
<br />structure, premises or portion thereof to another for the purpose
<br />of their independent commercial operation of an apartment
<br />building, apartment house, boarding house, guest house, mobile
<br />home park, nursing home, residential care facility, rooming
<br />house, or hotel or motel thereat, shall be deemed to constitute a
<br />rental of commercial real estate.
<br />
<br />The license tax for the rental of commercial real estate shall be
<br />assessed per property and liability for said tax shall be
<br />determined by owner-lessor's ownership of, or leaseholder-
<br />lessor's leasehold interest in, said property. Independent
<br />property management agents acting for property owner-lessors or
<br />property leaseholder-lessors are responsible for payment of the
<br />license tax on the rental of such property, if the owner-lessor
<br />or leaseholder-lessor of said property has not paid the tax when
<br />due and payable, and in addition, are subject to the license tax
<br />as a separate business.
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<br />Provided, however, that where any one dwelling, building,
<br />structure or premises is comprised of one or more contiguous
<br />properties then the owner-lessor or leaseholder-lessor owning or
<br />controlling said building, structure or premises may, upon
<br />submission of acceptable documentary proof thereof, obtain a
<br />single consolidated business license tax assessment. Further
<br />provided that where an owner-lessor or leaseholder-lessor owns or
<br />controls two or more separate buildings, structures or premises
<br />located on the same property, or two or more buildings,
<br />structures or premises located on separate but contiguous
<br />properties, then the owner-lessor or leaseholder-lessor owning or
<br />controlling said buildings, struc!~ures or premises may, upon
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