(a) Beginning October 1, 1978, each person who rents apartments or rooms or has boarders or similar occupants shall file with the Tax Commissioner a report showing the name, address, telephone number and place of employment of each such tenant who occupies an apartment or a room in a rooming house and of each boarder or similar occupant, within the municipality.
(b) Beginning October 1, 1978, within 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 or rooms, boarders or similar occupants, shall file with the Tax Commissioner a report showing the name, address, telephone number and place of employment of each such tenant who occupies an apartment or a room in a rooming house and of each boarder or similar occupant, within the municipality.
(c) Beginning October 1, 1978, within 30 days after a tenant vacates an apartment, room or other rental property in the municipality, the owner of such vacated rental property shall file with the Tax Commissioner a report showing the date of such vacation, identifying each such vacating tenant and advising of the former tenant’s current address if known to such property owner.
(Ord. 32-1978, passed 8-29-1978) Penalty, see § 880.99