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shall be levied, assessed or imposed upon or against Landlord a tax on rents, or a license fee <br />measured by rents, a so-called "value added tax," or any other tax in lieu of or resulting <br />from a revision of the present real estate tax structure, then and in any of such events the <br />same shall be included with and deemed an Imposition under this Article and Tenant shall be <br />responsible for that portion thereof that would have been levied, assessed or imposed on <br />Landlord had the Premises constituted all of Landlord's real property. <br />Tenant shall pay, before delinquency, any and all taxes and assessments levied or <br />imposed against, or on account of, all fixtures, equipment and personal property located in or <br />upon the Premises even if such taxes and assessments do not become a lien against the <br />Premises and/or the Improvements. <br />Tenant shall collect and remit to Landlord any and all transient occupancy taxes <br />levied or imposed by the City of San Leandro and shall, where necessary, apportion the fair <br />market value of meals and other services provided to transient occupants from the value of <br />lodging provided to insure accurate allocation of taxable and nontaxable items and services. <br />If, during the Term, the City of San Leandro enacts any special tax that is imposed or <br />assessed solely against Tenant, its operation of the Facility and/or similar conference <br />facilities and not against other businesses, operators or taxpayers, the amount of such special <br />tax paid by Tenant shall be credited against Rent due under this Lease. <br />LEASE BETWEEN CITY OF SAN LEANDRO <br />AND SAN FRANCISCO BAY CONFERENCE RESORT PAGE 26 <br />2574001\313983.8 <br />