How is the Santa Ana commercial real estate rental business license tax assessed?

The business license tax for the rental of commercial real estate is assessed per property, based on the leasehold/ownership of the property. A separate business license is required for each separate commercial rental property location. The business license tax assessment is made on a gross receipts (gross rents) basis per property. A reduced basic tax rate amount is applicable for every rental property location licensed after the first rental property location licensed.

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