880.21   REGISTRATION OF TENANTS OF RENTED PROPERTY FOR TAX PURPOSES; RESPONSIBILITY OF PROPERTY OWNERS.
   (a)   The owner of any real property in the City who rents or leases the same to any other person, firm or corporation shall, within thirty days following the first day of occupancy by said person, firm or corporation, give the Tax Administrator the name and mailing address of said tenant.
   (b)   The Tax Administrator shall, by regular mail, with a certificate of mailing, mail a copy of this section to all ascertainable owners of property, which property is presently being rented to others from time to time, as the same are ascertained.
   (c)   All owners of property who rent the same to others shall, within thirty days after the receipt of a copy of this section as provided in subsection (b) hereof, furnish to the Tax Administrator the information required by subsection (a) hereof.
   (d)   All owners of property, which property is being rented to others, shall, no later than October 30 of each year, furnish to the Tax Administrator a complete list of the names and mailing address of all persons, firms and corporations who or which are tenants of said owners.
(Ord. 4-00. Passed 5-15-00.)