(a) Within thirty (30) days after a new tenant occupies rental property of any kind within the Municipality, all 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 name, address and telephone number, if available, of each such tenant who occupies an apartment, room or other rental property within the Municipality.
(b) Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Municipality, the 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 along with a forwarding address.
(c) As used herein, the term “rental property” includes houses, apartments, rooms, stores and any other real property rented, leased or demised to a tenant or lessee.
(d) Violation of this section shall be an offense punishable by a fine of not more than one hundred dollars ($100.00). (Ord. 2006-34-F. Passed 10-17-06.)