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(A) It shall be mandatory for every property owner, where the gross monthly rent of any and all real properties regardless of the number and value, aggregates in excess of $200 per month to personally or through a management agent submit a list to the Tax Administrator of names and addresses, and social security numbers, or federal tax identification numbers of all persons, firms, corporations or other entities occupying, leasing, renting or otherwise using the premises within the municipality in such a manner as to produce economic benefit to the property owner, whether or not such benefit is called "rent" and whether or not such benefit result in a profit or loss.
(1) The required list shall be prepared at a minimum by December 31 of each year and when changes in tenants occur, monthly changes shall be reported to the Tax Administrator no more than 30 days after a new tenant occupies a rental property.
(2) Within 30 days after a tenant vacates an apartment, room, or other rental property located within the municipality, the property owner of such vacated rental property shall file with the Tax Administrator a report showing the date of vacation from the rental property and identifying each such vacating tenant, and the forwarding address of the vacating tenant(s).
(3) The changes in division (A)(1) and (A)(2) of this section can be combined into one report of a statement of changes in tenant registrations submitted to the Tax Administrator on a monthly basis.
(B) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the village. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the village. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personnel before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the village.
(C) Any property owner or person that fails, refuses or neglects to timely file a written report required by division (A) of this section shall be assessed a penalty of $50 for the first time offense. For subsequent offenses, the property owner or person shall be subject to § 39.99.
(D) Any property owner or person that violates one or more of the following shall be subject to § 39.99:
(1) Makes an incomplete or intentionally false written report required by division (A) of this section;
(2) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(3) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 15-3486, passed 11-19-15; Am. Ord. 18-3579, passed 2-22-18; Am. Ord. 19-3603, passed 1-3-19)