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1. Cash discounts allowed and taken on <br /> sales; <br /> <br />(paragraphs 2 through 8, no change.) <br /> <br /> 9. That portion of the receipts of a <br /> real estate business which <br /> represents payments to independent <br /> agents/brokers, provided the real <br /> estate business' owner/broker <br /> furnishes the collector with the <br /> names and addresses of the <br /> independent agents/brokers and the <br /> amounts paid each. All independent <br /> agents/brokers not covered under the <br /> owner's license shall be required to <br /> be licensed under this title. <br /> However, at the owner/broker's <br /> option, a single license tax may be <br /> paid for each location provided the <br /> gross receipts of all brokers/agents <br /> at the location are reported and <br /> included in the computation of the <br /> license tax; <br /> <br /> 10. Rent received from a total of two <br /> residential dwelling units or less, <br /> including but not limited to houses, <br /> duplexes, apartments, motels, <br /> rooming houses, hotel rooms, trailer <br /> courts or mobile homes. A 'dwelling <br /> unit' means a room or suite of two <br /> or more rooms designed for or <br /> occupied by one or more persons, or <br /> a family, for living or sleeping <br /> purposes. If, however, there is <br /> ownership of more than two units of <br /> residential rental property, the <br /> owner is subject to the tax on gross <br /> receipts of all of the properties <br /> without any exclusion thereof; <br /> <br /> 11. As to a gasoline dealer, a portion <br /> of the gasoline dealer's receipts <br /> from the sale of motor vehicle fuels <br /> equal to. the motor vehicle fuel <br /> license tax imposed by and <br /> previously paid under the provisions <br /> of Part 2 of Division 2 of the <br /> Revenue and Taxation Code of the <br /> State; <br /> <br /> Page 2 <br /> <br /> <br />