Every owner of one or more rental or leased units, whether residential, commercial, or industrial, within the Village is hereby directed to furnish to the Tax Commissioner a semi-annual statement of the names and addresses of all persons who newly occupied or vacated such rental and leased units during the period covered by the required report. The semi-annual statement provided for herein shall be filed with the Tax Commissioner on or before January 31 and July 31, unless an extension of time is granted by the Tax Commissioner. Failure to comply with the reporting requirement by the specified dates will result in the assessment of a one hundred dollar ($100) penalty. This penalty shall be assessed for each instance of failure to comply with the reporting requirement. This section does not apply to storage rentals which are not connected to public utilities. (Ord. 11-30. Passed 12-19-11.)