(A) All property owners of real property located in the Village of Columbus Grove, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before December 31st of each year, a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied such apartment, room or other residential dwelling rental property during that year.
(B) Any property owner that violates one or more of the following shall be subject to Section 191.99:
(1) Fails, refuses or neglects to file a written report by December 31 st of each year; or
(2) Makes an incomplete or intentional false written report; or
(3) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 2023-06. Passed 12-11-23.)