Every person/business who owns any interest in one or more rental units shall furnish to the Tax Administrator a list of the names of all the persons, leasing, renting, or otherwise occupying such rental unit or units. Such list shall be filed semi-annually on or before the last day of January and on or before the last day of July of each year on a form provided by the Tax Administrator, unless the Tax Administrator grants an extension. If such persons fail to provide the above information to the Tax Administrator, they shall be liable under the provisions of Section 185.99. (Ord. 1929-15. Passed 11-12-15.)