(A) All property owners of real property located in Oberlin, who rent or otherwise lease residential, agricultural, commercial or industrial premises, or any part thereof, during any calendar year or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the end of each of the months of January 31 and July 31 following the end of each semi-annual calendar period, a written report disclosing the name, address and also telephone number, if available, of each tenant known to be occupying or have occupied, during each semi-annual calendar period, said premises. The first reporting date shall be July 31, 2016.
(B) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential, agricultural, commercial or industrial rental real property in Oberlin. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential, agricultural, commercial or industrial real property located in Oberlin. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential, agricultural, commercial or industrial real property in Oberlin.
(C) Any property owner or person that violates one or more of the following shall be subject to the same penalties as specified in Section 184.99(A) of this ordinance:
(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 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.
(Ord. 18-26 AC CMS. Passed 4-16-18.)