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File Number: 16-686 <br />provisions from place to place, from house to house or from street to street, <br />offering and exposing the same for sale or making sales and delivering articles <br />to purchasers. <br />(r)Public Utilities. Any person engaged in the business of providing utility services <br />(whether or not regulated by the Public Utilities Commission) to the general <br />public including, but not limited to, electricity, telephone, gas, cable television <br />services, cellular phone service, and data transmission. <br />(s)Professional. Any person engaged in a profession or vocation requiring a period of <br />specialized training such as, but not limited to the following: <br />Architect <br />Attorney-at-Law <br />Certified Public Accountant <br />Chiropractor <br />Dentist <br />Engineer (Chemical, Civil, Electrical, etc.) <br />Environmental Consultant <br />Geologist <br />Optician <br />Optometrist <br />Osteopath <br />Physician <br />Podiatrist <br />Psychologist <br />Public Accountant <br />Veterinarian <br /> <br />(t)Recreation and Entertainment. Any person engaged in the business of providing <br />entertainment, recreation or amusement services. <br />(u)Nonresidential Property Rental. Any person engaged in the business of renting or <br />letting a building or structure of any kind, including warehouses, mini-storage, <br />industrial, commercial, and office buildings to a tenant for purposes other than <br />dwelling, sleeping or lodging. For the purposes of calculating fees, when <br />combining nonresidential and residential property rentals, all property must be <br />under the same ownership. <br />(v)Residential Property Rental. Any person engaged in the business of conducting or <br />operating an apartment house, single family house rental, duplex, condominium, <br />townhouse, hotel/motel, mobile home park, rooming or boarding house having <br />one or more residential units, excluding for purposes hereof the unit, if any, <br />occupied by the taxpayer. For the purposes of calculating fees, when combining <br />nonresidential and residential property rentals, all property must be under the <br />same ownership. <br />(w)Retailing. Any person providing or carrying on a business consisting mainly of <br />selling at retail any goods, including restaurants and establishments where <br />meals or refreshments may be procured. <br />(x)Services. Any person providing services, repairs, or improvements to or on real and <br />personal property; renting or leasing personal property to businesses or <br />Page 3 City of San Leandro Printed on 12/13/2016