We do.  The IRS classifies it as either an active or passive "business" activity based 
on the owner level of participation.

Tae G. Rhee
Director of Finance/City Treasurer
City of Bellflower
16600 Civic Center Drive
Bellflower, CA  90706
562/804-1424, x2234
562/925-8660 FAX
email:   [EMAIL PROTECTED]
visit us at www.bellflower.org

>>> "Darrel Pyle" <[EMAIL PROTECTED]> 7/19/00 10:18:02 AM >>>
Good Morning All!  I have been asked by my City Manager," how many
Cities charge a business license tax to commercial and residential
landlords?"  I looked to the CMBTA website to see if they had an e-mail
group like we do for CSMFO, but to no avail.  This only needs to be a
"from the hip"  answer, so let me know.  From the question you can
probably guess that I am about to get real busy.
Thanks for your responses,
Darrel Pyle
Director of Finance


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