881.23 RENTAL AND LEASED PROPERTY.
   1.   All property owners of real property located in the City of Strongsville, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31st first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31st during such calendar year such apartment, room or other residential dwelling rental property.
    2.   The Tax Administrator may order the appearance before him/her, or the Administrator's duly authorized agent, of any person whom the Administrator believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City of Strongsville. The Tax Administrator, or 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 Strongsville. The Tax Administrator, or duly authorized agent, may compel the production of papers and records and the attendance of all personnel before such Administrator, whether as parties or witnesses, whenever the Administrator believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in Strongsville.
   3.   Any property owner or person that violates one or more of the following shall be subject to the penalties of Section 881.99 of this chapter:
      (a)   Fails, refuses or neglects to timely file a written report required by subsection 1 hereof; or
      (b)   Makes an incomplete or intentionally false written report required by subsection 1 hereof; or
      (c)   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
      (d)   Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
         (Ord. 2015-208. Passed 11-2-15.)