194.23   RENTAL AND LEASED PROPERTY.
   (a)   All owners of rental or leased property, who rent to tenants, shall file with the Tax Administrator a report showing the name and address of each tenant who occupies such premises within Parma Heights as of January 1, 2005.
   (b)   Within thirty days after a new tenant occupies rental property of any kind within Parma Heights, all owners of rental or leased property who rent to tenants shall file with the Tax Administrator a report showing the name and address of each tenant who occupies such rental premises within Parma Heights.
   (c)   Within thirty days after a tenant vacates a rental or leased property located within Parma Heights, the owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date of vacation from the rental or leased property and the forwarding address of such vacating tenant.
   (d)   Property owners having twelve or more rental or leased units may, in lieu of divisions (b) and (c) of this section, comply with the intent of this section by filing with the Tax Administrator on a monthly or quarterly basis, as the Tax Administrator may prescribe by rule or regulation, a complete list of new tenants' names and addresses and a complete list of names and available forwarding addresses of tenants who vacate their units.
   (e)   For purposes of this section, "tenant" means:
      (1)   A person eighteen years of age or older known to be occupying rental or leased property;
      (2)   If there is a written lease or rental agreement, the person who signed the written lease or rental agreement with the owner; or
      (3)   If there is an oral lease or rental agreement, the person with whom the owner entered into the oral lease or rental agreement.
(Ord. 2015-52.  Passed 12-14-15.)