(A) Persons, corporations, and businesses who are the property owners of record of commercial or residential real estate located in the Village/City of St. Bernard, and who allow occupants, as defined in section §182.03 (71) & (72), who do not own the property, to occupy, rent, lease, or sublease apartments, condominiums, AirBnB, rooms for let or any other form of rental or leasable property, dwellings, or units to one or more persons who are occupants, tenants or lessee shall file a Landlord/Occupant report with the Village/City of St. Bernard Tax Administrator's Office. Any occupant/rental report information request by the Tax Administrator shall be submitted in 15 days to the tax office.
(1) Within fifteen (15) days after a new occupant or renter of property of any kind within the Municipality, the property owner shall file, with the Tax Administrator, a report showing the name, address and telephone number, if available, of each such occupant or tenant, or lessee who occupies an apartment, room, dwelling, condominiums, AirBnB, or other commercial or residential property within the Municipality.
(2) Within fifteen (15) days after an occupant/tenant vacates an apartment, room, dwelling, condominium, AirBnB or other rental property located within the Municipality, the owner of such vacated rental property shall file with the Tax Administrator a report showing the date of vacation from the rental property and a forwarding address and phone number.
(B) Failure to provide information that is require by paragraphs B and C above shall be considered in violation under Section 182.99 of this Chapter.
(Ord. 52-2015. Passed 12-10-15; Ord. 12-2020. Passed 7-30-20.)