183.2704 TENANTS' REPORTS.
   (a)   On or before October 1st of each year, all property owners of rental or leased property who rent to tenants of residential or commercial premises shall file with the Tax Administrator a report showing the names and addresses of each such tenant who occupies the residential or commercial premises within the corporation limits of the City as of July 1, 1995.
(Ord. 2005-143. Passed 12-6-05.)
   (b)   Beginning July 1, 1995, and thereafter within thirty days after a new tenant occupies residential or commercial property of any kind within the City, all property owners of rental or leased residential or commercial property who rent to tenants shall file with the Tax Administrator a report showing the names and addresses and social security numbers of each such tenant who occupies residential or commercial premises within the corporation limits of the City.
   (c)   Beginning July 1, 1995, and thereafter, within thirty days after a tenant vacates a rental or leased residential or commercial property located within the City, the property owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date vacated and identifying such vacating tenant and a forwarding address.
   (d)   For the purpose of this section, "tenant" means:
      (1)   If there is a written lease or rental agreement, the person or persons who sign 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.
         (Ord. 1996-253. Passed 11-26-96.)