Apartment House
This classification applies if you rent or lease apartments in dwellings with 3 or more units, whether or not the units are occupied, or offered for occupancy, for a consideration.

One Family Rental Unit
NAICS Description: This classification applies to you if you own and rent out single-family homes, town houses, duplexes, individual condominium units or individual rooms. You’ll need to apply for a Basic Business License for each rental location. This classification does not include Apartment Houses (with three or more units) or Rooming House (with six or more occupants).

Two Family Rental Units
This classification applies to you if you own and rent out an English basement apartment or converted basement apartment, you’ll need to apply for a Basic Business License for each rental location and you’ll also need to obtain an inspection and approval from the Building and Land Regulation Administration along with a Certificate of Occupancy. This classification does not include Apartment Houses (with three or more units), Rooming House (with six or more units), single-family homes, duplexes, individual condominium units or individual rooms.

Boarding House
This classification applies if you use, maintain, or advertise a building or part of a building - other than a hotel - as an enclosure where meals and lunches are furnished for a consideration to five or more transients or borders who have sleeping accommodations upon the premises.

Rooming House
Any building or part of a building with six or more sleeping accommodations occupied or offered for occupancy, for a fee.

Cooperative Association
This classification applies if you have an association (of condominium, homeowner, property owner, tenant, or cooperative owners) for the purpose of owning and operating residential real property in the District, with shareholders or members by reason of their stock ownership, membership certificate, proprietary lease or occupancy agreement.

Bed & Breakfast and other Transient Housing Businesses
NAICS Description: Establishments engaged in providing short-term lodging to include guesthouses, housekeeping cabins and cottages, tourist homes and Youth hostels. Exclude Boarding houses, hotels & motels, Apartment Houses (with three or more units) or Rooming House (with six or more occupants), and the One and Two family Rentals.

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