187.0701 RESIDENTIAL LANDLORDS.

   (a)   It shall be mandatory for every owner of rental real property within the City of Aurora to submit personally, or through a management agent, a list to the Tax Administrator of names and addresses of all persons, firms, corporations or other entities occupying, leasing renting or otherwise using the premises within this municipality in such a manner as to produce economic benefit to said owner, whether or not such benefit is called “rent” and whether or not such benefit results in a profit or loss. The required list shall be prepared as of June 30th of each year and submitted on or before July 31st of each year and prepared by December 31st of each year and submitted on or before January 31st of the following year and at such other times as may be prescribed by the Tax Administrator.

   (b)   Any person, firm or corporation who fails to comply with this section shall be guilty of a minor misdemeanor.

(Ord. 2000-165. Passed 8-28-00.)