(a) For purposes 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 property owner.
(2) If there is an oral lease or rental agreement, the person or persons with whom the property owner enters into the oral lease or rental agreement.
(b) The Tax Administrator shall have the responsibility to issue periodic tenant update requests to owners of rental or leased residential, commercial or industrial property. Within thirty days of the issuance of the request, the property owner shall notify the Tax Administrator of its accuracy and note any changes in tenants, including the dates that tenants moved in or out of the property and shall also update the Tax Administrator as to any rental properties which they have sold or purchased.
(c) The periodic requests may be issued once per quarter.
(d) The response shall be filed with the Tax Administrator on a form or forms furnished by, or obtainable from, the Tax Administrator.
(e) A penalty of twenty-five dollars ($25.00) shall be imposed for each instance of noncompliance with the provisions of this section. The initial report shall be submitted not later than six months following the date this section is effective.
(Ord. 2015-13. Passed 11-16-15.)