(a) Rental income received by a taxpayer shall be included in the computation of net profit from business activities under Section 880.04 as reported on the taxpayer's Schedule E and/or as required under Chapter 718 of the Ohio Revised Code.
(b) Every property owner subject to this section shall, personally or through a management agent, submit to the Administrator a list of names, addresses, and Social Security Numbers or Employer Identification Numbers, as applicable, of all persons, firms, corporations or other entities occupying, leasing, renting or otherwise using the premises within the City in such a manner as to produce economic benefit to the property 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 by June 30, of each year and submitted on or before July 31, of each year and prepared by December 31, of each year and submitted on or before January 31, of the following year and at such other times as may be prescribed by the Administrator.
(Ord. 72-15. Passed 9-28-15.)