(A) On January 1st and July 1st of each year, all owners of residential or commercial rental property who rent to tenants of apartments, rooms and other rental accommodations shall file with the Tax Commissioner a report showing the name, address and phone number, of each such tenant who occupies an apartment, room or other rental property within the City of Port Clinton.
(B) Within thirty (30) days after a new tenant occupies residential or commercial rental property of any kind within the Municipality, all owners of such rental property who rent to tenants of apartments, rooms and other rental accommodations shall with the Tax Commissioner a report showing the name, address and telephone number of each such tenant who occupies an apartment, room or other rental property within the Municipality. 67
(C) Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Municipality, the owner of such vacated rental property shall file with the Tax Commissioner a report showing the date of vacation from the rental property and provide a forwarding address.
(D) If a landlord/property owner fails to file, or to timely file, the completed reports required by this section, it shall be considered an offense and the following shall apply:
(1) The landlord/property owner shall be assessed a penalty of one hundred dollars ($100) for the first offense and two hundred dollars ($200) for each subsequent (back-to- back offense; provided that,
(2) If any penalty remains unpaid for each future violation, whether or not consecutive, will result in two hundred dollar ($200) penalty until such time as all penalties are fully paid.
(Ord. 19-15. Passed 10-27-15.)