(a) Effective January 1, 2003, all of the owners of rental or leased property located within the Village who, pursuant to a rental or lease agreement, rent or lease such property to tenants for use as residential premises, shall file with the Commissioner of Taxation on the first day of each calendar year, a report containing the names and address of each such occupying tenant.
(b) Commencing January 1,2003 and thereafter, within thirty (30) days after a new tenant occupies rental or leased property within the Village for use as residential premises, all owners of such property shall file with the Commissioner of Taxation, a report containing the names and addresses of each such occupying tenant.
(c) Commencing January 1, 2003, and thereafter, within thirty (30) days after a tenant vacates rental or leased property within the Village, the owner of such property shall file with the Commissioner of Taxation, a report containing the name of the vacated tenant, the date on which the premises were vacated, and the forwarding address of the vacating tenant, if known.
(d) As used in this section:
(1) "Tenant" means a person entitled under the rental or lease agreement to the use and occupancy of the residential premises to the exclusion of others.
(2) "Owner" means an individual or any other entity who or which acquired title to the property by deed or who or which may have an equitable interest in the property by virtue of a land contract or who or which sublets the property.
(Ord. 23-2003. Passed 11-18-03.)
(Ord. 23-2003. Passed 11-18-03.)