El Monte Municipal Code Ch. 5.80 Rental Dwelling Use Tax

For purposes of this chapter, certain terms shall have the meanings as described below:

"Dwelling unit" has the same meaning as found at Chapter 17.152 of this code and the term shall include a motel unit or any other dwelling unit occupied on a transient basis and any other residential occupancy subject to a tax as levied under Section 13 of Ordinance No. 2357.

"Dwelling unit location" means the legal parcel of land owned by the landlord on which one or more dwelling units are situated.

"Landlord" means the individual, partnership, tenancy in common, corporation or other ownership entity which owns a fee title interest in a legal parcel of land on which one or more dwelling units (or mobilehome spaces) are situated and rented by the landlord to third persons or reserved for rental occupancy by the landlord for third persons.

"Mobilehome park" shall have the same meaning as found in the Mobilehome Residency Law of the Civil Code.

"Mobilehome space" shall have the same meaning as found in the Mobilehome Residency Law of the Civil Code.

"Rent" means the payment of cash or other valuable consideration on a periodic basis to the landlord by the occupant of a dwelling unit.

(Prior code § 6208.2 (part); Ord. No. 3023, § 4.C(Exh. C), 5-2-2023)

A. Except as otherwise provided in Section 5.80.030, the landlord of each dwelling unit shall pay a license tax each year calculated as follows:

1. Fifty dollars ($50.00) per dwelling unit location per year; plus

2. Twenty dollars ($20.00) per dwelling unit at the dwelling unit location per year.

B. The landlord of each mobilehome park shall pay a license tax each year calculated as follows:

1. Thirty dollars ($30.00) per mobilehome park location per year; plus

2. Ten dollars ($10.00) per mobilehome space at the mobilehome park location per year.

(Prior code § 6208.2 (part))

Concurrently upon submission of application materials for issuance of a business license, each landlord shall provide the City License Department with its business address and telephone number. In the case of a landlord organized as a partnership, the business address and telephone number of the general partner(s) shall be provided to the City License Department. In the case of a landlord organized as a trust, or a corporation, the business address and telephone of its officers shall be provided to the City License Department. The landlord shall also provide the City License Department with the name, address and telephone number of the person who is responsible for the day to day management, maintenance and care of the dwelling unit(s) or mobilehome spaces, as applicable, at each dwelling unit location. In addition, each landlord shall provide to the City License Department at the time that an application for the business license is submitted the name of the person as authorized by the landlord as the proper person to receive service of process along with that person's business address and telephone number. Any change in the information as required by this Section shall be reported in writing to the City Licensing Department within ten (10) days from the date on which the change is proposed by the landlord to be effective.

(Prior code § 6208.3)

A. Certain landlords are exempt from the rental dwelling unit tax as levied each year under Section 5.80.020A as follows:

1. Each landlord who owns no more than one dwelling unit location which has been improved with (2) dwelling units shall be exempt provided that a landlord who is eligible to claim the exemption by subsection (A)(1) of this Section shall occupy one of the two (2) dwelling units at the dwelling unit location as the principal residence of the landlord;

2. Each landlord who owns no more than one dwelling unit location which has been improved with three (3) or less dwelling units shall be exempt provided that a landlord who is eligible to claim the exemption authorized by subsection (A)(2) of this Section, shall as of the commencement of each calendar year either qualify as a person who is a member of a "lower income household," as defined under Health and Safety Code Section 50079.5, or shall be a blind or disabled person and be a recipient of Supplemental Social Security Income under Title XVI of the Social Security Act, as amended.

B. Certain landlords are eligible as provided in subsection B of this Section for a reduction in the rental dwelling unit tax as payable under subsection (A)(1) of this Section each year under the following circumstances:

1. Each landlord who owns two (2) or more separate dwelling unit locations which have been improved with three (3) or fewer dwelling units at each separate dwelling unit location shall pay no more than an aggregate of seventy-five dollars ($75.00) per year under subsection (A)(1) of this Section for all dwelling unit locations as improved with three (3) or fewer dwelling units owned by the landlord in the city. Such landlord shall also pay all amounts due under subsection (A)(2) of this Section for each dwelling unit at the dwelling unit locations.

C. The Director of Finance shall prepare appropriate written forms and procedures as necessary for the administration of the rental dwelling unit tax exemptions and reductions as authorized by this Section.

(Prior code § 6208.4)

A landlord who owns a dwelling unit location as improved with three (3) or fewer dwelling units shall pay the rental dwelling unit tax as levied by Section 5.80.020 A., subject to the exemptions and reductions, if applicable, under Section 5.80.040, each year on a calendar year basis from January 1st to December 31st.

(Amended during 1999 recodification; prior code § 6208.6)

(Ord. No. 2966, § 2, 2-4-2020)

A. The licensing of and the imposition of the tax on owners of property containing three (3) or less residential rental units is suspended.

B. The licensing of and the imposition of the tax on the owners of commercial rental property is suspended.

C. The licensing of and the imposition of the tax on the owners of properties containing four (4) residential units is suspended.

D. All delinquency penalties paid since July 1,1995 by the owners of properties containing three (3) or less residential units shall be refunded to the persons making the payment.

E. The suspension of the tax set forth in this Section shall remain in effect until further action on this suspension by City Council. (Res. 8000 §§ 1—5, 2000)