(A) It shall be mandatory for every property owner, where the gross monthly rent of any and all real properties regardless of the number and value, aggregates in excess of $200 per month to personally or through a management agent submit a list to the Tax Administrator of names and addresses, and social security numbers, or federal tax identification numbers of all persons, firms, corporations or other entities occupying, leasing, renting or otherwise using the premises within the municipality in such a manner as to produce economic benefit to the property owner, whether or not such benefit is called "rent" and whether or not such benefit result in a profit or loss.
(B) The required list shall be prepared at a minimum by December 31st of each year and when changes in tenants occur, monthly changes will be reported to the Tax Administrator no more than 30 days after a new tenant occupies a rental property.
(C) Within 30 days after a tenant vacates an apartment, room, or other rental property located within the city, the property owner of such vacated rental property shall file with the Tax Administrator a report showing the date of vacation from the rental property and identifying each such vacating tenant.
(D) The changes in Division (B) and C) can be combined into one report of a Statement of Changes in Tenant Registrations submitted to the Tax Administrator on a monthly basis.
(Ord. 19-2015, passed 11-23-15)