(A) For the purposes of this section, TENANT means:
(1) If there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner or the real property or the owner’s representative;
(2) If there is an oral lease or rental agreement or a month to month rental or lease, the person or persons with whom the owner enters into the oral lease or rental agreement; and
(3) In the event the party entering the lease or rental agreement with the owner or its representative is a business other than sole proprietorship, the TENANT is the business entity as registered with the state.
(B) On or before the end of each month (January 31 and July 31) following the end of each semi-annual calendar period commencing with July 2016, all real property owners of rental or leased residential, agricultural, commercial or industrial premises, shall file with the income tax office a report showing the names and addresses of each such tenant who occupies said premises within the city limits.
(C) For tenants who have vacated a rental or leased residential, agricultural, commercial or industrial premises located within the city, the semi-annual report shall also include the identification of the tenant vacating and the date of the tenant vacating said premises.
(D) For tenants who are new tenants that rented or leased residential, agricultural, commercial or industrial premises located within the city, the semi-annual report shall also include the identification of the new tenant and the date of the tenant starting occupation of the rental or lease premises.
(E) Any property owner or person that violates one or more of the following shall be subject to § 37.999
(1) Fails, refuses or neglects to timely file a written report required by division (A) above;
(2) Makes an incomplete or intentionally false written report required by division (A) above;
(3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Prior Code, § 35.22.01) Penalty, see § 37.999