(A) Within 30 days after a new tenant occupies residential real property, all property owners of rental or leased residential property who rent to tenants shall file with the Tax Administrator a report showing the names and addresses of each such tenant who occupies residential premises within the village corporation limits.
(B) Within 30 days after a tenant vacates a rental or leased residential property within the village, the owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date of vacating from the rental or leased residential property and identifying the vacating tenant.
(C) For the purposes of this section, "tenant" means (i) if there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner; and (ii) if there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(Ord. 2015-32, passed 12-14-2015)