(A) For income tax purposes, every owner of one or more rental or leased units, whether residential, commercial, or industrial, within the Municipality is hereby directed to furnish to the Tax Administrator, upon request, a statement of the names and addresses of all persons who newly occupied or vacated such rental and leased units during the period covered by the requested report. The report provided for herein shall be filed at the request of the Income Tax Administrator.
(B) Such report shall be in writing, and shall be delivered to the Tax Administrator by one of the following methods:
(1) Regular US mail delivery to the Income Tax Department
(2) Delivered by electronic mail (E-mail) directly to the Income Tax Department
(3) Facsimile transmission directly to the Income Tax Department
(4) Hand delivery to the Income Tax Department Forms and instruction for reporting shall be made available on the Municipality's website.
(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.
(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.
(D) Failure to comply with this section will result in:
(1) Notification (sent by regular US mail) to landlord requiring compliance within thirty days.
(2) Commencing the thirty- first day, each owner, or the duly designated agent thereof, shall be guilty of a minor misdemeanor and shall be fined not more than one hundred dollars.
This penalty shall be assessed for each instance of failure to comply with the reporting requirement.
(E) All employers, contractors or subcontractors who do work in the Municipality shall file a business questionnaire with the Tax Administrator. All requested information is required to be supplied.
(1) Failure to comply with the Income Tax Administrator as specified in section (E), within thirty days of beginning work shall result in a fine of not more than two hundred fifty dollars.
(Ord. 2015-34. Passed 11-19-15.)