(A) For the purposes of this section, TENANT means:
(1) If there is a written lease or rental agreement, the person or persons who signs the written lease or rental agreement with the owner.
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(B) All property owners of rental or lease property who rent to tenants of residential, commercial or industrial premises, shall file with the Tax Administrator a report showing the name(s), address, and also telephone number if available, of each tenant who occupies residential, commercial or industrial premises within the corporation limits of the village.
(C) On or before the end of the month following the end of each calendar quarter, all property owners of rental or leased residential, commercial or industrial property who rent to tenants, shall file with the Tax Administrator a report showing the name(s), address, and also telephone number if available, of each tenant who occupies residential, commercial or industrial premises within the corporation limits of the village. For tenants who have vacated a rental or leased residential, commercial or industrial property located within the village, the reports shall also include the date of vacating from the rental or leased residential, commercial or industrial property and identifying such vacating tenant, and also forwarding address if available.
(D) Any property owner or person that violates one or more of the following shall be subject to § 39.98:
(1) Fails, refuses or neglects to timely file a written report required by division (A) of this section;
(2) Makes an incomplete or intentionally false written report required by division (A) of this section;
(3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 2015-O-14, passed 12-28-2015)