(a) Commencing January 1, 1991, and thereafter, within thirty days after a new tenant occupies rental property, including apartments, rooms, trailer parks or other rental accommodations, the property owner or owners of such rental properties shall file with the Commissioner of Taxation a report showing the name or names, addresses, Social Security number, telephone numbers, if available, and place of employment of each such tenant who occupies said apartment, room, trailer park or other rental accommodation in the City.
(b) Commencing January 1, 1991, and thereafter, within thirty days after a tenant vacates an apartment, room, trailer park or other rental property located in the City, the owner of such property shall file with the Commissioner of Taxation a report showing the date of vacation and identifying each such vacating tenant.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)