(A) Each owner, or the duly designated agent thereof, of one or more units of real property located within the city and which are rented or available for rent as of January 1, 2004, and thereafter, shall submit to the Tax Administrator, or the designee thereof, on or before September 30 of each year a list of tenants presently occupying those rental units and those units vacant. For the purposes of this section, rented units includes any unit of real property which is subject to a rental agreement, whether oral or written, for residential, commercial or industrial purposes.
(1) Each owner, or the duly designated agent thereof, shall incur a penalty of $5 per month per tenant, up to a maximum of $1,000, for failure to comply with division (A) of this section.
(B) All employers, contractors or subcontractors who do work in the city shall register with the Tax Administrator. The Tax Administrator may request a list of all employees, subcontractors, contractors or others who may do work for them within the municipality whose profits, wages or earning are not presently subject to withholding of the city income tax (including but not limited to 1099 MISC).
(Ord. 81-15, passed 11-16-15)