(A) It shall be mandatory for every property owner of rental or leased property in the City to submit the tenant information required by Section 152.23.
(B) Within thirty days after a new tenant occupies rental property of any kind within the City, the property owner of rental or leased property shall file with the Tax Administrator a report showing the name, Federal identification and/or social security number, move-in date, and address of each tenant who occupies a residential premises within the corporate limits of the City.
(C) Within thirty days after a tenant vacates rental property of any kind within the City, the property owner of rental or leased property shall file with the Administrator a report identifying the vacating tenant and the date of vacating from the rental or leased property.
(D) Any tenant whose social security and/or Federal identification number is required to be reported by the landlord to the Tax Administrator, pursuant to the subsections above, may report such number directly to the Tax Administrator when the tenant desires, for any reason whatsoever, not to reveal his or her number to the landlord. The tenant shall provide the number or other required information within the time required above.
(E) The owner of rental or leased property whose tenant and/or lessee elects the procedure set forth in subsection (D) is exempted from the requirement of reporting the tenant's number to the City.
(F) The Tax Administrator may order the appearance of any person who may have any knowledge of the information required by this section for a tenant of rental property. The Tax Administrator is authorized to examine any person, under oath, concerning the information required by this section for any tenant of rental property located in the City. The Tax Administrator may compel the production of papers and records and the attendance of persons as parties or witnesses, whenever such person may have knowledge of the information required by this section for any tenant of rental property.
(G) Any property owner or person that violates one or more of the following shall be subject to the penalties in Section 152.99.
(1) Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
(3) Fails to appear before the Tax Administrator or fails to produce and disclose tenant information pursuant to an order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or an order or subpoena of the Tax Administrator.
(Ord. 2902. Passed 11-12-15.)