(a) Every owner of two or more rental units is hereby directed and required to furnish to the Tax Administrator a yearly roster of names, addresses, and social security numbers of persons residing in the rental units and shall also file a statement of any changes in the roster at the end of each month. The yearly statement 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 Finance Director.
(b) 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. 1997-3. Passed 10-30-97.)
EXEMPTIONS