(A) All property owners of real property located in the City of Willoughby Hills, 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 his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City of Willoughby Hills. The Tax Administrator, or his 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 City of Willoughby Hills. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City of Willoughby Hills.
(C) Any property owner, condominium association or person that violates one or more of the following shall be subject to Section 186.99:
(1) Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
(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.
(D) Every condominium association or other organization of owners of condominiums units with residents in the City is directed and required to furnish to the Tax Administrator a yearly roster of the names, addresses, and social security numbers of their association or organization members which own condominium units in the City, and shall also file a statement of any changes in the roster at the end of each month. The president or chief executive officer of such association shall be responsible for providing the roster required by this Section. The yearly roster provided for herein shall be filed with the Tax Administrator on or before the 30th day of January of each year unless an extension of time of filing is granted by the Tax Administrator.
(Ord. 2023-061. Passed 12-14-23.)