(a) On or before October 1st of each year, all property owners who rent to tenants of residential, commercial, or industrial premises, shall file with the Tax Administrator, a report showing the name(s). and address (and phone number if available) of each such tenant who occupies residential, commercial, or industrial premises within the municipality. The list shall include the name(s) and address (and phone number of all tenants that have vacated the property within the preceding twelve (12) month period and must include date vacated and forwarding address. This information may also be requested at any time under audit by the Tax Administrator.
(b) Such report shall be in writing, and shall be delivered to the Tax Administrator by one of the following methods:
(1) Regular USPS mail delivery to the Tax Department
(2) Delivered by electronic mail (E-mail) directly to the Tax Administrator
(3) Facsimile transmission directly to the Income Tax Department
(4) Hand delivered to the Village offices
(c) For purposes of this section "Tenant" means:
(1) If there is a written lease or rental agreement, the person(s) who signed the written lease or rental agreement with the owner or their agent.
(2) If there is an oral lease or rental agreement, the person(s) who entered into the oral lease or rental agreement with the owner or their agent.
(Ord. 15-15. Passed 12-2-15.)