(A) All landlords, residential or commercial, having rental properties within the Village of South Amherst shall annually file a report in form and substance as required by the Tax Administrator. The report shall be filed not later than January 31 for the preceding year. The report shall include name(s), address(es), date(s) of occupancy, and forwarding address(es), if known, for all tenants occupying said rental properties for the preceding tax year.
(B) If such annual report is not received by the Tax Administrator on or before February 15th for the preceding tax year, the Administrator shall have authority to issue a subpoena to compel the landlord to provide such information.
(Ord. 1497-15. Passed 11-23-15.)