(A) Commencing January 1, 2016, and continuing annually thereafter, each owner, or designated agent thereof, of real property located within the City and which are rented or available for rent as of the first day of January, shall submit to the Tax Administrator or designated representative thereof, on or before January 20th of that year, a listing of tenants by name and identifying unit number presently occupying.
(B) Each owner or designated agent thereof shall be responsible to submit an occupancy change form to the City of Mount Vernon Income Tax Office within 30 days of the new occupancy of any rental unit.
(C) This occupancy report is not required if the tenants are billed directly for their own utility water and wastewater payments.
(D) If this is an initial reporting for a new landlord a listing of tenants presently occupying those rental units shall be submitted on or before January 20th of the initial year. Thereafter, the owner shall comply with subsection (B) hereof.
(E) For the purposes of this section, rented units include any unit of real property which is subject to a rental agreement, or lease agreement whether oral or written, for residential, commercial or industrial purposes.
(F) The Occupancy Report for rental units shall be for the purpose of identifying resident taxpayers. The report shall not be a public record under Ohio R.C. 149.43, and shall be disposed of after three years. In no event shall any information obtained from the Occupancy Report be released to the public or any other entity or agency.
(G) Any person who fails to file the required initial report or occupancy change form for each rental unit violates this section and shall be subject to a five dollar ($5.00) fine per day for each and every day they remain in violation. Maximum fine of one hundred dollars ($100.00) per landlord per year. (Ord. 2015-31. Passed 11-23-15.)