(A) On or before July 1st of each year, all property owners who rent to tenants of residential, commercial or industrial premises, shall file with the Tax Administrator, a report showing the name(s) and address (and phone number, if available) of each such tenant who occupies residential, commercial or industrial premises within the Municipality. The list shall also include all name(s) and address (and phone number, if available) of any tenant who has vacated the property in the preceding twelve (12) month period and must include date vacated and forwarding address. This information may also be requested at any time under audit by the Tax Administrator.
(B) Such report shall be in writing, and shall be delivered to the Tax Administrator by one of the following methods:
(1) Regular US mail delivery to the Income Tax Department
(2) Delivered by electronic mail (E-mail) directly to the Income Tax Department
(3) Facsimile transmission directly to the Income Tax Department
(4) Hand delivery to the Income Tax Department
Forms and instruction for reporting shall be made available on the Municipality's website.
(C) For purposes of this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person(s) who signed the written lease or rental agreement with the owner or their agent.
(2) If there is an oral lease or rental agreement, the person(s) who entered into the oral lease or rental agreement with the owner or their agent.
(D) Failure to comply with this section will result in:
(1) Notification (sent by regular US mail delivery) to landlord requiring compliance within 30 days.
(2) Second notification (sent by certificate of mailing) to landlord requiring compliance within 14 days.
(3) Subpoena (sent by certified mail) for the owner or agent to appear before the Tax Administrator with required documentation (with hearing scheduled within 14 days of date mailed).
(4) Second Subpoena (sent by both certificate of mailing and certified mail) for the owner or agent to appear before the Tax Administrator with required documentation (with hearing scheduled within 14 days of date mailed).
(5) (a) Whoever violates or fails to comply with any provision of this section is guilty of a minor misdemeanor and shall be fined not more than $100.00. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(b) Whoever violates or fails to comply with any provision of this section, and has a previous conviction under this chapter, is guilty of a misdemeanor of the third degree and shall be fined not more than $500.00 or imprisoned not more than sixty (60) days, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues. (Ord. 40-15. Passed 11-16-15.)