Anaheim Municipal Code Ch. 3.28 Rental Buildings

Notwithstanding any other provisions of this title, every person conducting, managing or carrying on the business of operating an apartment house containing five or more apartments shall pay an annual license tax of five dollars for each apartment. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person engaged in the business of rental of nonresidential property shall pay an annual business license tax to the City consisting of one and one-half cents for each square foot of gross rental space.

For purposes of this section, "rental of nonresidential property" means any business conducted or carried on by any person engaged in the business of renting or letting a building or structure of any kind, including, but not limited to, office buildings, warehouses, commercial spaces and industrial spaces to a tenant for purposes other than dwelling, sleeping or lodging.

“Rental of nonresidential property” is further defined as including any person whose primary activity is warehousing or storage whether or not such person owns the facility. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 14; January 8, 2002.)