(a) Each owner, or the duly designated agent thereof, of one or more units of real property located within the City and which are rented or available for rent shall submit to the Commissioner of Taxation, or the designee thereof, on or before January 1 and July 1 of each year a list of tenants presently occupying those rental units and those units vacant. For the purposes of this section, rented units includes any units of real property which is subject to a rental unit, whether oral or written, for residential, commercial or industrial purposes.
(b) Each owner, or the duly designated agent thereof, shall incur a penalty of five dollars ($5.00) per month, per tenant, up to a maximum of one thousand dollars ($1,000) for failure to comply with subsection (a) of this section. (Ord. 101-2022. Passed 04-17-23.)