In the case of a sale or exchange of real property to or from an applicable anonymous entity, there is hereby imposed on such transfer a tax equal to $10 for each $100 realized on such sale or exchange. (b) Applicable anonymous taxpayer (1) In general For purposes of this section, the term applicable anonymous entity means any entity or trust the beneficial owners of which are not available by freely accessible public records. (2) Beneficial owner The term beneficial owner means, with respect to any entity, an individual who, directly or indirectly— (A) exercises substantial control over the entity, (B) owns 25 percent or more of the equity interest in such entity, or (C) receive substantial economic benefits from such entity (other than in connection with employment). (3) Special rule for entities registered in global legal identifier program (A) In general Paragraph (1) shall not apply to any entity that participates in the legal entity identifier program. (B) Controlled groups In the case of any persons treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, subparagraph (A) shall only apply if each such person so treated participates in the legal entity identifier program. (c) Liability for tax (1) In general Each applicable anonymous entity who transfers or receives property in a sale or exchange to which this section applies shall be jointly and severally liable for payment of the tax imposed by this section. (2) Members of controlled group If such an applicable anonymous entity is a member of a controlled group, each member of such controlled group shall be jointly and severally liable for such payment. 5000D–3. Mass landlord rental tax (a) In general In the case of a covered landlord, there is hereby imposed on the rental of a dwelling unit a tax equal to 1 percent of the amount of the rent paid for such dwelling unit. (b) Covered landlord For purposes of this section, the term covered landlord means any person that owns— (1) more than 1,000