(1) Persons who own residential property in the city which is rented to a person other than a member of the immediate family of the owner of the property shall pay a license tax in the sum of $30.00 per rental unit per year. For purposes of this section, a person is deemed to be a member of the immediate family of another if he or she is a spouse, parent, child, brother, sister, mother- or father-in-law, brother- or sister-in-law, aunt, uncle, cousin, niece or nephew, grandnephew, grandniece, grandparent, or grandchild of that other person.

(2) No person shall be taxed under this section for engaging in the business of renting any trailer for which that person pays tax under CMC 5.08.080.

(3) For purposes of this section, residential property does not include motel or hotel rooms or suites unless such rooms or suites are rented for a period in excess of 30 days at least once during the year for which tax is due.

(4) For purposes of this section, a rental unit is deemed to be rented if the unit was rented for at least 31 consecutive days at any time in the calendar year preceding the date the tax is due.

(5) The license tax under this section is suspended for any parcel having a total of four or fewer rental units. The terms “parcel” and “rental unit” shall be as defined in Chapter 20.08 CMC (Definitions). This subsection shall expire by operation of law on June 30, 2019, unless amended by subsequent ordinance of the city council. (Ord. 655 §§ 2 – 4, 2015; Ord. 505 § 3. 2002 Code § 6-16).