居住税以一年的时间为基础计算。

The residence tax is assessed on a yearly basis.

youdao

警察那时刚好过来收居住税，看到他在，他们显得很高兴。

The police came by to collect the neighborhood tax when he was there and were seemed very happy to see him there.

youdao

如果物业没有租出或者房客未能支付居住税，则由业主本人承担支付。

If the property is not occupied or if the tenant did not pay the tax, the owner is liable for its payment.

youdao