(a) The Tax Administrator is hereby authorized to prepare and disseminate an annual tenant identification statement. Each taxpayer or designated agent thereof receiving rental income which constitutes a business activity pursuant to Section 181.08 is required to accurately and fully complete the tenant identification statement and furnish same to the Tax Administrator, or his duly authorized agent, within thirty days following receipt of a tenant identification statement by such taxpayer or designated agent.
(b) The fact that an annual tenant identification statement is not received by a taxpayer or designated agent shall in no matter negate or alleviate the taxpayer's or the agent's obligation for its completion and timely return. Such tenant identification statements shall be available at the City Hall Income Tax Office and through any other sources which the Tax Administrator may designate.
(c) Each taxpayer or designated agent thereof shall furnish the Tax Administrator with a tenant information statement within thirty days of the time any new tenant commences occupancy.
(d) It shall be the duty of the taxpayer and the designated agent to accurately and fully complete and timely return the tenant identification statement. A taxpayer or designated agent who fails to accurately and fully complete and timely return a tenant identification statement shall be deemed guilty of a violation of this chapter.
(Ord. 13-87. Passed 2-24-87.)
(Ord. 13-87. Passed 2-24-87.)