(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 any forwarding address. The 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 directly to the Income Tax Department
(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.
(Ord. 2015-17. Passed 12-14-15.)