(A) Commencing January 1, 2020 and thereafter, any property owner, condominium association, or other owners' or residents' affiliation who rents two or more dwelling units to tenants of apartments, condominiums, trailer parks, or any other rental accommodations within the Village of Plain City, shall file with the Tax Administrator a semiannual return that lists each such tenant who occupies an apartment, condominium, trailer park, or other rental accommodations within the corporate limits of the Village of Plain City. This return shall contain the name and address of each tenant and is due on March 31 and September 30 of each year. This return shall not include those tenants who are responsible for their own water utility payments, and no return is required if all of the property owner's tenants are responsible for their own water utility payments.
(B) Any person required by this section to submit the semi-annual return described in subsection (a) who fails to submit such return shall be subject to the penalty provisions contained in Section 187.99 of this Chapter.
(Ord. 15-19. Passed 11-25-19.)