(a) For the purposes of this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person or persons who signs the written lease or rental agreement with the owner.
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(b) All property owners of rental or lease property who rent to tenants of residential, commercial or industrial premises, shall file with the Tax Commissioner a report showing the name(s), address, and also telephone number if available, of each tenant who occupies residential, commercial or industrial premises with the corporation limits of the City of Defiance.
(c) On or before the end of the month following the end of each calendar quarter, all property owners of rental or leased residential, commercial or industrial property who rent to tenants, shall file with the Tax Commissioner a report showing the name(s), address, and also telephone number if available, of each tenant who occupies residential, commercial or industrial premises within the corporation limits of the City. For tenants who have vacated a rental or leased residential, commercial or industrial property located with the City, the reports shall also include the date of vacating from the rental or leased residential, commercial or industrial property and identifying such vacating tenant, and also forwarding address if available.
(d) For a taxable year, whether calendar or fiscal, failure to timely file the required tenant reports shall, for the first instance, result in a fine of twenty-five ($25.00) dollars. The second instance shall result in a fine of fifty ($50.00) dollars and for each subsequent instance of failure to timely file the required tenant reports the fine shall be seventy-five ($75.00) dollars.
(Ord. 7087. Passed 11-10-09.)