(a) Each person that is required to pay the Empty Homes Tax shall file a return in the form and manner prescribed by the Tax Collector.
(b) Each person that owns a Residential Unit at any time during a tax year shall file a return for that tax year in the form and manner prescribed by the Tax Collector, unless that person is exempt from the Empty Homes Tax with respect to that Residential Unit under any one of subsections (a) through (d) of Section 2955 or is covered under the Homeowners’ Exemption Period for that Residential Unit for the entire tax year. A person that fails to file the return required by this subsection (b) for a Residential Unit shall be presumed to have kept that Residential Unit Vacant for the tax year for which such return is required. The person who fails to file the required return may rebut the presumption by producing satisfactory evidence that such person did not keep the Residential Unit Vacant during the tax year for which the return is required.
(Added by Proposition M, 11/8/2022, Eff. 12/23/2022, Oper. 1/1/2024; amended by Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)