Every owner of one or more rental units is hereby directed to furnish to the Income Tax Administrator, a semi-annual roster of the names of all persons considered by that owner to be the tenant and/or lessee in such rental unit and shall also file a statement of any changes in the roster at the end of each month. The semi-annual statement provided for herein shall be filed with the Income Tax Clerk on or before the thirty-first day of January and the thirty-first day of July, unless an extension of time is granted by the Tax Administrator.
(Ord. 2015-18. Passed 11-23-15.)