(A) All owners of rental or leased property, who rent to tenants, shall file with the Tax Commissioner a report showing the name and address of each tenant who occupies such premises within the City of Louisville as of January 1, 2005.
(B) Within 30 days after a new tenant occupies rental property of any kind within the City of Louisville, all owners of rental or leased property who rent to tenants shall file with the Tax Commissioner a report showing the name and address of each tenant who occupies such rental premises within the City of Louisville.
(C) Within 30 days after a tenant vacates a rental or leased property located within the City of Louisville, the owner of such vacated rental or leased property shall file with the Tax Commissioner a report showing the date of vacation from the rental or leased property and the forwarding address of such vacating tenant.
(D) Property owners having 12 or more rental or leased units may, in lieu of divisions (b) and (c) of this section, comply with the intent of this section by filing with the Tax Commissioner on a monthly or quarterly basis, as the Tax Commissioner may prescribe by rule or regulation, a complete list of new tenants' names and addresses and a complete list of names and available forwarding addresses of tenants who vacate their units.
(E) For purposes of this section, "tenant" means:
(1) A person 18 years of age or older known to be occupying rental or leased property;
(2) If there is a written lease or rental agreement, the person who signed the written lease or rental agreement with the owner; or
(3) If there is an oral lease or rental agreement, the person with whom the owner entered into the oral lease or rental agreement.
(Ord. 23-64. Passed 12-4-23.)