For the purposes of this part, the following words have the following meanings: (1) COMMERCIAL BUILDING. Any building that houses one or more separate business enterprises that purchase and display a business license applicable to each business enterprise. In the case of a commercial building with more than one business located in the building, a separate fee shall be assessed on the building for each business located in the building, but in no case shall a fee be assessed more than one time on the same place. (2) DWELLING. Any building, structure, or other improvement to real property used for, or expected to be used as, a dwelling or residence for one or more human beings, including specifically, but not limited to: a. Any building, structure, or improvement assessed for purposes of state and county ad valorem taxation as single-family, owner-occupied residential property. b. Any other residential building with each residential unit to be considered a separate dwelling. c. Any mobile home or house trailer.
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