(A) Every owner, landlord, lessor and sub-lessor of any real property in the Municipality who rents or leases real property to any person, association or corporation shall within thirty days following the first day of occupancy by the tenant file a written notice, with the Administrator of Municipal Income Tax, containing the name and mailing address of each tenant.
(B) Every owner, landlord, lessor and sub-lessor of any real property in the Municipality who is presently renting or leasing real property to any person, association or corporation shall within thirty days following the effective date of this section file a written notice, with the administrator of the Municipal Income Tax, containing the name and mailing address of each tenant.
(C) For purposes of this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person(s) who signed the written lease or rental agreement with the owner of their agent.
(2) If there is an oral lease or rental agreement, the person(s) who entered into the oral lease or rental agreement with the owner or their agent.
(D) Whoever violates this section shall be guilty of a minor misdemeanor and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100.00). (Ord. 2015-106. Passed 12-28-15.)