(A) The owner, manager or person in control who rents or leases to other persons, real estate for any purpose in the city shall file a report within 30 days of the first day of any calendar quarter to the Tax Commissioner as to the identity and addresses of all tenants, lessees or occupants not individually billed for utilities by the city. The report shall be amended only upon any change of tenant, lessee or occupant.
(B) Any owner, manager or person in control of any such real estate who fails to report such lessees, tenants or occupants of any premises under his or her control within 30 days of the first day of each calendar quarter shall be fined not more than $100 for a first offense and not less than $150 for each subsequent offense, for the failure to report the name and address of each tenant, lessee or occupant as required hereinabove.
(Ord. 5292, passed 4-14-81)