(A) For the purposes of this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person or persons who signs the written lease or rental agreement with the owner.
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(B) All property owners of rental or lease property who rent to tenants of residential, commercial or industrial premises, shall file with the Tax Commissioner a report showing the name(s), address, and also telephone number if available, of each tenant who occupies residential, commercial or industrial premises with the corporation limits of the Municipality of Norwood.
(C) On or before the end of the month following the end of each calendar quarter, all property owners of rental or leased residential, commercial or industrial property who rent to tenants, shall file with the Tax Commissioner a report showing the name(s), address, and also telephone number if available, of each tenant who occupies residential, commercial or industrial premises within the corporation limits of the Municipality of Norwood. For tenants who have vacated a rental or leased residential, commercial or industrial property located within the Municipality of Norwood, the reports shall also include the date of vacating from the rental or leased residential, commercial or industrial property and identifying such vacating tenant, and also forwarding address if available.
(D) Any property owner or person that violates one or more of the following shall be subject to Section 182.99 of this Chapter:
(1) Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
(3) Fails to appear before the Tax Commissioner or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Commissioner as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Commissioner.
(Ord. 1-2018. Passed 1-23-18.)