§ 10-29. Same—Real estate services.

(a)

Any person rendering a service for compensation as lessor, buyer, seller, developer, agent or broker is providing a real estate service and is subject to the tax prescribed in this division, unless such service is specifically provided for under another section of this article.

(b)

For the purposes of this division, those rendering real estate services include, but are not limited to, the following:

(1)

Appraisers of real estate.

(2)

Escrow agents, real estate.

(3)

Fiduciaries, real estate.

(4)

Lessors of real property.

(5)

Owner-operators and lessors of hotels, motels, motor lodges, auto courts, tourist courts, transient trailer parks, lodging houses, rooming houses and boardinghouses.

(6)

Real estate agents, brokers and managers.

(7)

Real estate selling agents.

(8)

Rental agents for real estate.

(c)

The tax prescribed in this division shall not apply to any person engaging in the business of renting real property, as the owner of such property, other than hotels, motels, motor lodges, auto courts, tourist courts, transient trailer parks, lodging houses, rooming houses and boardinghouses. (4-21-88, § 58.)