Each commonly controlled entity in the business of renting single-family residential dwelling unit(s) in the City shall keep complete and accnrate records of all such units rented or leased, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If a single-family residential dwelling unit of the property owner was rented or leased for an applicable period, or part of an applicable period, the property owner shall provide documentation of such vacancy to the City in a manner prescribed by the Finance Director.
(Ord. 2022-15. Passed 9-6-22.)