(a) All owners of rented or leased residential premises shall file with the Division of Taxation of the City a report showing the name and address of each tenant who occupies the residential premises in the City. Thereafter, quarterly reports shall be made as to the name and address of each tenant for the three- month periods ending September 30, December 31, March 30 and June 30 in every calendar year. Such report shall be filed within thirty days after the quarterly period it represents.
(Ord. 297-89. Passed 10-2-89; Ord. 296-98. Passed 12-21-98.)
(b) As used in this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person who signs the written lease or rental agreement with the owner; or
(2) If there is an oral lease or rental agreement, the person with whom the owner enters into the oral lease or rental agreement.
(Ord. 49-87. Passed 2-17-87.)