(A)
The owner or manager or any person in control who rents or leases to other persons real estate for any purpose in the city must make a report at the end of the first month of every quarter to the Tax Office as to the identity of their tenants, lessees or other persons having any interest in such real estate and to the best of their knowledge the address of same.
(B) Any condominium or landominium association is required to report at the end of the first month of every quarter to the Tax Office as to the identity of owners, tenants, lessees or other persons having any interest in such real estate and the address of same to the extent that it has knowledge thereof or has the reasonable means of so determining. The President of the condominium or landominium association is responsible to provide this information or, in his absence or failure to so provide, any other association officer is responsible for providing the above stated report.
(Ord. 2015-110, passed 11-9-2015; Ord. 2018-4, passed 1-8-2018)