173.53 TENANT IDENTIFICATION AND INFORMATION STATEMENTS.

   (a)    The Tax Administrator is hereby authorized to prepare and disseminate an annual Tenant Identification Statement. Each commercial, industrial or residential taxpayer or designated agent thereof receiving rental income which constitutes a business activity pursuant to Section 173.08 is required to accurately and fully complete the Tenant Identification Statement and file the same with the Tax Administrator, or his duly authorized agent, by December 1 of each year.

   (b)    Each commercial, industrial or residential taxpayer or designated agent thereof shall also file with the Tax Administrator a separate Tenant Information Statement for each tenant within thirty days of the time any former tenant moves out or any new tenant commences occupancy.

   (c)    The fact that an annual Tenant Identification Statement or Tenant Information Statements are not received by a taxpayer or designated agent shall in no manner negate or alleviate the taxpayer's or the agent's obligation for their completion and timely filing. Such Tenant Identification and Tenant Information Statements shall be available at the City Hall Income Tax Office and through any other sources the Tax Administrator may designate.

   (d)    It shall be the duty of the taxpayer and the designated agent to accurately and fully complete and timely file the Tenant Identification and Tenant Information Statements. A taxpayer or designated agent who fails to accurately and fully complete and timely file a required Tenant Identification Statement or Tenant Information Statement shall be deemed guilty of a violation of this chapter.

(Ord. 2004-218. Passed 12-21-04.)