(a) Persons who are the property owners of record of real estate located in the City and who rent, lease, or sublease apartments, condominiums, rooms or any other form of rental or leasable property, dwellings, or units to one or more persons who are occupants of the rented, leased, or subleased property, shall file a Landlord/Occupant report with the Deer Park Tax Commissioner’s office on or before May 31, and November 30, of each calendar year. Such Landlord/Occupant report shall be submitted in a form prescribed by the Deer Park Tax Commissioner and shall be subject to any rules and regulations promulgated by the Deer Park Tax Commissioner. In the Landlord/Owner report, the property owner of record, shall provide the following information for all occupants older than thirteen years of age: each occupant’s full name, the occupant’s address and telephone number at the rented, leased, or subleased property; the occupant’s business or work telephone number and address; the date the occupant first rented, leased, or subleased the property; the date the occupant vacated the property or whether the occupant currently remains at the property; and such additional information as deemed necessary by the Deer Park Tax Commissioner for compiling adequate and proper tax records.
(b) Whoever violates any provision of this section is guilty of a minor misdemeanor punishable by a maximum fine of up to one hundred dollars ($100.00) for the first offense, and shall be guilty of a misdemeanor of the first degree, punishable by a maximum fine of one thousand dollars ($1,000.00) and maximum term of imprisonment of six months, for each subsequent offense. (Ord. 96-30. Passed 5-13-96.)