(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.
(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 of Ohio.
(b) On or before the end of the month following the end of each calendar quarter commencing with the first quarter of 2009, all real property owners of rental or leased residential, agricultural, commercial or industrial premises, shall file with the Clerk-Treasurer a report showing the names and addresses of each such tenant who occupies said premises within the Village limits.
(c) For tenants who have vacated a rental or leased residential, agricultural, commercial or industrial premises located within the Village, the quarterly 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 Village, the quarterly 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) For a taxable year, whether calendar or fiscal, failure to timely file the required reports shall, for the first quarterly report not filed in said calendar or fiscal year, result in a fine of fifty dollars ($50.00); and, for each subsequent failure to file quarterly reports, the fine shall be one hundred dollars ($100.00) for each violation.
(Ord. O-08-066. Passed 11-19-08.)