For the purposes of this part, the following words have the following meanings:

1. (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. (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:

   1. a. Any building, structure, or improvement assessed for purposes of state and county ad valorem taxation as single-family, owner-occupied residential property.
   2. b. Any other residential building with each residential unit to be considered a separate dwelling.
   3. c. Any mobile home or house trailer.

(Act 93-533, p. 878, §3; Act 2025-185, §19.)