§ 37.077 INFORMATION SUBMISSION BY LANDLORDS.
   (A)   (1)   On or before March 1st of each year, all property owners who rent or lease to tenants of residential, commercial or industrial premises, shall file with the Income Tax Administrator, a report showing the name(s) and address (and phone number, if available) of each such tenant who occupies residential, commercial or industrial premises within the municipality.
      (2)   The list shall also include all name(s) and address (and phone number, if available) of any tenant who has vacated the property in the preceding 12 month period and must include date vacated and forwarding address. This information may also be requested at any time under audit by the Income Tax Administrator.
   (B)   (1)   Such report shall be in writing, and shall be delivered to the Income Tax Administrator at the Village of Bluffton by one of the following methods:
         (a)   Regular U.S. mail delivery;
         (b)   Delivered by electronic mail (E-mail);
         (c)   Facsimile transmission; or
         (d)   Hand delivery.
      (2)   Forms and instruction for reporting shall be made available on the municipality's website, and or at Town Hall.
   (C)   For purposes of this section, TENANT means:
      (1)   If there is a written lease or rental agreement, the person(s) who signed the written lease or rental agreement with the owner or their agent and anyone occupying the same unit or structure who is over the age of 18.
      (2)   If there is an oral lease or rental agreement, the person(s) who entered into the oral lease or rental agreement with the owner or their agent and anyone occupying the same unit or structure who is over the age of 18.
   (D)   Failure to comply with this section will result in:
      (1)   Notification sent by regular U.S. mail to the landlord, owner or agent requiring compliance within 30 days.
      (2)   Second notification sent by certified mail to the landlord, owner or agent requiring compliance within 14 days.
      (3)   Third notification will be a subpoena hand delivered by a police officer to the landlord, owner or agent to appear before the Income Tax Administrator with the required documentation.
         (a)   Whoever violates or fails to comply with any provision of this section is guilty of a minor misdemeanor and shall be fined not more than $100. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
         (b)   Whoever violates or fails to comply with any provision of this section, and has a previous conviction under this chapter, is guilty of a misdemeanor of the third degree and shall be fined not more than $500 or imprisoned not more than 60 days, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(Ord. 01-19, passed 1-28-2019)