(A) On or before June 1, 2016, all property owners, lessors or authorized agents of rental or leased residential property who rent to tenants shall file with the Tax Administrator of the Village a Rental and Tenant Notification Report showing the names and addresses and Social Security numbers of each such tenant who occupies any portion of property within the Village as of January 1, 2016. Vacant rental or leased areas shall also be identified.
(B) Beginning June 1, 2016, and thereafter, when a new tenant occupies residential property of any kind within the Village, all property owners, lessors or authorized agents of rental or leased property who rent to tenants shall file with the Tax Administrator of the Village, a Rental and Tenant Notification Report showing the occupancy date, the names, address and Social Security numbers of each such tenant who occupies any portion of property.
(C) Beginning June 1, 2016, and thereafter, when a tenant vacates a residential property of any kind within the Village, all property owners, lessors or authorized agents of rental or leased property who rent to tenants shall file with the Tax Administrator of the Village, a Rental and Tenant Notification Report showing the date of vacancy, names and forwarding addresses (if available) of each such tenant who occupied said residential property.
(D) The Rental and Tenant Notification Reports described in subsections (b) and (c) above shall be filed with the Village as follows:
(1) For owners with one, two or three rental areas within thirty days.
(2) For buildings with four or more areas on the last day of the month following the calendar quarter.
(E) For the purpose of this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner, lessors or authorized agents; or
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner, lessors or authorized agents entered into a lease or rental agreement.
(F) It shall be the duty of the taxpayer and the designated agent to accurately and fully complete and file the Village Occupancy Reports in a timely manner. Failure to comply with any provision shall be deemed a violation of this section and punishable in accordance with Section 173.99 of this Chapter.
(Ord. 3835. Passed 10-21-15.)