(A) Beginning June 1, 1975 and thereafter, within 30 days after a new tenant occupies rental property of any kind within the Municipality all property owners of rental property who rent to tenants of apartments, rooms, and other rental accommodations shall file with the Tax Commissioner a report showing the names, addresses, and telephone numbers, if available, of each such tenant who occupies an apartment, room, or other rental property within the corporate limits of the Municipality.
(B) Within 30 days after a tenant vacates an apartment, room, or other rental property located within the municipality, the property owner of such vacated rental property shall file with the Tax Commissioner a report showing the date of vacation from the rental property and identifying each such vacating tenant.
(Ord. 27-1975, passed 5-19-75; Am. Ord. 01-1998, passed 2-2-98; Am. Ord. 01-2007, passed 1-16-07) Penalty, see § 91.10