(A) Filing of new tenant occupants. Within 30 days after a new tenant occupies rental property of any kind within the city, all property owners of rental property who rent to tenants of apartments, rooms, trailer park, or other property shall file with the Finance Director of the city a report showing the names, addresses, telephone numbers, if available, and place of employment of each such tenant who occupies an apartment, a room in a rooming house, space in a trailer park, or other rental property within the corporate limits of the city.
(‘74 Code § 93.03)
(B) Filing of vacant tenants. Within 30 days after a tenant vacates an apartment, room, trailer park, or other rental property located within the city, the property owner of such vacated rental property shall file with the Finance Director of the city a report showing the date of vacating the rental property and identify each such vacating tenant.
(‘74 Code § 93.03)
(C) Capital gains. Capital gains from the sale, exchange or other disposition of depreciable property shall be taxable to the extent of the aggregate amounts of the depreciation taken on such property for the city income tax purpose.
(D) Any property owner who fails to make the report of tenants of the premises under his or her control, as required by subsections (A) or (B) above, shall be fined $50 per unreported tenant.
(Ord. 496-A, passed 5-6-75; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05; Am. Ord. 12-1632, passed 2-21-12)
Penalty, see § 39.999