(a) For the purpose of this section, “tenant” means:
(1) If there is a written lease or rental agreement, the person or persons who sign 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) On or before October 1, 1996, all property owners of rental or leased property who rent to tenants of residential or commercial property shall file with the Tax Commissioner a report showing the names and addresses of each such tenant who occupies the residential or commercial property within the Village of Lowellville as of July 1, 1996.
(c) Beginning October 1, 1996, and thereafter, within thirty days after a new tenant occupies residential or commercial property of any kind within the Village, all property owners of rental or leased residential or commercial property who rent to tenants shall file with the Tax Commissioner a report showing the names and addresses of each such tenant who occupies residential or commercial property within the Village.
(d) Beginning October 1, 1996, and thereafter, within thirty days after a tenant vacates a rental or leased residential or commercial property located within the Village of Lowellville, the property owner of such vacated rental or leased property shall file with the Tax Commissioner a report showing the date said property was vacated and identifying such vacating tenant.
(e) Whoever violates any provision of this section shall be fined not more than one hundred fifty dollars ($150.00). (Ord. 3625. Passed 2-15-10.)