(A) All property owners of real property located in the village 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 31 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 31 during such calendar year such apartment, room, or other residential dwelling rental property.
(B) The Tax Administrator may order the appearance before him or her, or his or her duly authorized agent, of any person whom he or she believes to have any knowledge of the name, address, and telephone number of any tenant of residential rental real property in the village. The Tax Administrator, or his or her 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 the village. The Tax Administrator, or his or her duly authorized agent, may compel the production of papers and records and the attendance of all personal before him or her, whether as parties or witnesses, whenever he or she believes such person has knowledge of the name, address, and telephone number of any tenant of residential real property in the village.
(C) Any property owner or person that violates one or more of the following shall be subject to § 38.99:
(1) Fails, refuses, or neglects to timely file a written report required by division (A) of this section;
(2) Makes an incomplete or intentionally false written report required by division (A) of this section;
(3) 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
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 2015-032, passed 9-21-2015) Penalty, see § 38.99