(a) All property owners of rental or leased property who rent to tenants of residential, commercial or industrial premises, shall file with the Income Tax Director an annual report showing the names and addresses of each such tenant who occupies residential, commercial or industrial premises within the corporation limits of the Municipality in the previous year.
(b) Within thirty days after a new tenant occupies residential, commercial or industrial rental property of any kind within the Municipality, all property owners of rental or leased residential, commercial or industrial property who rent to tenants, shall file with the Administrator a report showing the names and addresses of each such tenant who occupies residential, commercial or industrial premises within the corporation limits of the Municipality.
(c) Within thirty days after a tenant vacates a rental or leased residential, commercial or industrial property located within the Municipality, the property owner of such vacated rental or leased property shall file with the Administrator a report showing the date of vacating from the rental or leased residential, commercial or industrial property and identifying such vacating tenant.
(Ord. 252-2016. Passed 12-12-16.)