San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.76. BUSINESS TAX |
Part 4. TAXES ON BASIS OTHER THAN AVERAGE NUMBER OF EMPLOYEES |
§ 4.76.430. Rental or lease of mobilehome parks - Defined.
A.
As used in this chapter, a mobilehome park shall be defined as any mobilehome park, trailer park, travel trailer park, trailer court, recreational trailer park, incidental camping areas and tent camps or any combination thereof.
B.
As used in this chapter, the business of rental or lease of mobilehome parks shall be defined as every person engaged in the business of renting or leasing a mobilehome park as a lessor or sublessor in the city.
C.
As used in this chapter, "lot" shall mean the area designated for placement of a mobilehome, trailer, recreational vehicle or tent.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)