(A) For each piece or parcel of real property, residential, commercial or otherwise, located within the municipality and leased or rented on or after the effective date of this chapter, the owner, lessor, or landlord thereof shall, within 30 days of the effective date hereof, inform the Income Tax Office in writing of the name and address of each lessee, renter or tenant thereof.
(B) Within 15 days of the termination of any tenancy, the owner, lessor or landlord shall notify the Income Tax Office in writing of the forwarding address of the previous lessee, renter or tenant.
(C) The Income Tax Office shall have the responsibility to issue periodic tenant up-date requests to owners of rental or leased residential, commercial or industrial property. Within 30 days of the issuance of the request the property owner shall notify the Tax Department of its accuracy and note any changes in tenants, including the dates that tenants moved in or out of the property and shall also update the Tax Department as to any rental properties which have sold or purchased. The periodic requests may be issued once per quarter.
(D) The response shall be filed with the Tax Department on a form or forms furnished by, or obtainable from, the Income Tax Office.
(E) Every owner, lessor or landlord subject to the provisions of division (A) of this section is under a continuing duty to notify the Tax Department whenever a piece or parcel of real property, residential, commercial or otherwise, is agin rented to any subsequent lessee, renter or tenant. Such notification shall provide the same information to the Tax Department as set forth in division (A) of this section.
(Ord. 18-2015, passed 11-24-15)