(a) A list of current tenants residing in rental properties in the Village is necessary to properly administer the income tax regulations of the Village. The Tax Administrator should have a current list available for such purpose. Such list should be prepared from information furnished to the Tax Administrator by those corporations, partnerships and individuals owning residential rental properties within the corporate limits of the Village.
(b) All owners of residential rental property within the Village shall furnish to the Tax Administrator a list of the names of all occupants of their residential rental properties, with the addresses thereof, semiannually on or before June 1 and December 1 in each year after the effective date of this section.
(`80 Code, § 238.01) (Ord. 1348, passed 10-17-77)