(A) On or before July 1st of each year, all property owners who rent or lease to tenants of residential, commercial or industrial premises shall file with the Income Tax Administrator a report showing the name(s) and addresses (and phone number, if available) of each such tenant who occupies residential, commercial or industrial premises within the Village of Carrollton. The list shall also include all names and addresses (and phone numbers, if available) of any tenant who has vacated the property in the preceding twelve (12) month period and must include the date vacated and any forwarding address, if available. This information may also be requested at any time under audit by the Income Tax Administrator.
(B) Such report shall be in writing, and shall be delivered to the Income Tax Administrator by one of the following methods:
1. Regular U.S. Mail delivery directly to the Income Tax Administrator.
2. Electronic mail (E-Mail) directly to the Income Tax Administrator.
3. Facsimile transmission directly to the Income Tax Administrator.
4. Hand delivery directly to the Income Tax Administrator.
Forms and instructions for reporting shall be made available on the Village of Carrollton's website, or shall be available upon request to the Income Tax Administrator.
(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 Certified U.S. Mail delivery) to landlord requiring compliance within 30 days.
2. Subpoena (sent by Certified U.S. Mail delivery) for the landlord to appear before the Income Tax Administrator with required documentation (with hearing scheduled within 14 days of date mailed.)
3. (a) Whoever violates or fails to comply with any provision of this Section shall be fined not more than $100.00. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(b) Whoever violates or fails to comply with any provision of this Section, and has a previous conviction under this Ordinance, shall be fined not more than $500.00. A separate offense shall be deemed committed each day during or on which a violation of noncompliance occurs or continues.
(E) The requirements of this section 183.21 shall not apply to a property owner when the Village utility bill is registered in the name of the tenant.
(Ord. 2015-43. Passed 11-23-15.)