(a) (1) On or before March 1, 1993, all property owners of rental or leased property who rent to tenants of residential premises, shall file with the Income Tax Administrator of Canal Fulton, a report showing the names and addresses of each such tenant who occupies residential premises within the corporation limits of the City of Canal Fulton, Ohio as of March 1, 1993.
(2) Beginning March 1, 1993, and thereafter, within thirty days after a new tenant occupies residential rental property of any kind within the City of Canal Fulton, Ohio, all property owners of rental or leased residential property who rent to tenants shall file with the City Income Tax Administrator, a report showing the names and addresses of each such tenant who occupies residential premises within the corporation limits of the City of Canal Fulton, Ohio.
(3) Beginning March 1, 1993, and thereafter, within thirty days after a tenant vacates a rental or leased residential property located within the City of Canal Fulton, Ohio, the property owner of such vacated rental or leased property shall file with the City Income Tax Administrator, a report showing the date of vacating from the rental or leased residential property and identifying such vacating tenant.
(4) For the purposes of this section, "tenant" means:
A. If there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner.
B. If there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(5) Whoever violates the provisions of this section shall:
A. For a first offense: Pay a fine of not more than fifty dollars ($50.00).
B. For a second offense: Pay a fine of not more than one hundred dollars ($100.00).
C. For a third and all subsequent offenses: Pay a fine of not more than two hundred dollars ($200.00).
(b) (1) On or before November 1, 1995, all property owners of rental or leased property who rent to tenants of commercial, business and/or industrial premises, shall file with the Income Tax Administrator, at 155 E. Market St. - Suite C, Canal Fulton, a report showing the names and addresses of each such tenant who occupies commercial, business and/or industrial premises within the corporation limits of the City of Canal Fulton, Ohio, as of November 1, 1995.
(2) Beginning November 1, 1995, and thereafter, within thirty days after a new tenant occupies commercial, business and/or industrial rental property of any kind within the City of Canal Fulton, Ohio, all property owners of rental or leased commercial, business and/or industrial property who rents to tenants, shall file with the City Income Tax Administrator at 155 E. Market St. - Suite C, Canal Fulton, a report showing the names and addresses of each such tenant who occupies commercial, business and/or industrial premises within the corporation limits of the City of Canal Fulton, Ohio.
(3) Beginning November 1, 1995, and thereafter, within thirty days after a tenant vacates a rental or leased commercial, business and/or industrial property located within the City of Canal Fulton, Ohio, the property owner of such vacated rental or leased property shall file with the City Income Tax Administrator, at 155 E. Market St. - Suite C, Canal Fulton, a report showing the date of vacating from the rental or leased commercial, business and/or industrial property and identifying such vacating tenant.
(4) For the purposes of this section, "Tenant" shall mean:
A. If there is a written lease or rental agreement, the sole proprietorship business, partnerships, corporations and/or limited liability company who sign the written lease or rental agreement with the owner.
B. If there is an oral lease or rental agreement, the sole proprietorship business, partnerships, corporations and/or limited liability company with whom the owner enters into the oral lease or rental agreement.
(5) Whosoever shall violate the provisions of this section shall:
A. For a first offense: Pay a fine of not more than fifty dollars ($50.00).
B. For a second offense: Pay a fine of not more than one hundred dollars ($100.00).
C. For a third and all subsequent offenses: Pay a fine of not more than two hundred dollars ($200.00).
(Ord. 37-03. Passed 12-16-03.)