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. 5000E–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 dwelling units held for rent within a single metropolitan statistical area, (2) more than 2,000 dwelling units held for rent, or (3) at least 500 dwelling units held for rent in at least 3 different States. (c) Exceptions (1) In general Subsection (a) shall not apply to any dwelling unit subject to a rent control, just cause, or source of income discrimination law. (2) Rent control law For purposes of this subsection— (A) In general The term rent control law means any State or local law which restricts the amount by which a lessor may increase rental payments for a dwelling unit and allows an affirmative defense to eviction or private right of enforcement. (B) Minimum amount level of rent control A law shall not be treated as a rent control law with respect