(a) Every person/business who owns any interest in one or more rental units shall furnish to the Tax Commissioner a list of the names of all the persons leasing, renting, or otherwise occupying such rental unit or units. Such list shall be filed semi-annually on or before the last day of January and on or before the last day of July of each year on a form provided by the Tax Commissioner, unless the Tax Commissioner grants an extension.
(b) Every business that hires a leasing company to obtain temporary employees shall furnish to the Tax Commissioner a list of the names of all the persons being leased or hired temporarily, as well as the leasing company's name, contact person, address and phone number. The above information shall be filed semi-annually on or before the last day of January and on or before the last day of July of each year on a form provided by the Tax Commissioner, unless the Tax Commissioner grants an extension.
(c) Penalty for not reporting. Any owner, manager or person in control of real estate who fails to report the name and address of each tenant, lease or occupant as required in this section is guilty of a minor misdemeanor as outlined under the provisions of Section 892.99.
(Ord. 25-2023. Passed 12-7-23.)