(a) On or about October 1, 2005, all property owners of rental or leased property who rent to tenants of residential premises or business premises shall file with the Income Tax Administrator a report showing the names and addresses of each such tenant or business who occupies residential or business premises within the corporation of the Village.
(b) Beginning October 1, 2005, and thereafter, within thirty days after a new tenant occupies residential or business property of any kind within the Village, all property owners of rental or leased residential or business property who rent to tenants or businesses, shall file with the Income Tax Administrator of the Village a report showing the names and addresses of each such tenant or business who occupies residential or business premises within the corporation limits of the Village.
(c) Beginning October 1, 2005, and thereafter, within thirty days after a tenant vacates a rental or leased residential or business property located within the Village, the property owner of such rental or leased property shall file with the Income Tax Administrator of the Village, a report showing the date of vacating from the rental or leased residential property and identifying such vacating tenant; and providing the forwarding address for such tenant.
(d) For the purposes of this section, “tenant” means:
(1) If there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner.
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(3) All persons of eighteen years of age or older who occupy the premises.
(4) Any business, corporation, LLC, partnership, sole proprietor or other entity who occupies the premises.
(Ord. 0-2005-12. Passed 9-13-05.)
(e) Whosoever shall violate the provisions of this section shall:
(1) For a first offense be guilty of a minor misdemeanor;
(2) For a second offense be guilty of a fourth degree misdemeanor; and
(3) For a third and all subsequent offenses be guilty of a third degree misdemeanor. (Ord. 0-2007-8. Passed 7-17-07.)
(f) If after the commission of enforcement proceedings brought pursuant to this section for failing to file with the Income Tax Administrator the report required by this section, a property owner or other responsible party who then files the required report may be assessed an administrative fee in the amount of one hundred fifty dollars ($150.00). After payment of the administrative fee the Tax Administrator shall then dismiss the pending enforcement proceedings at the property owners cost. The payment of the administrative fee and dismissal of the pending prosecution shall only be available to property owners who are charged with a first offense under this section. This fee is to cover the expenses incurred by the Village in the administration and bringing of the charges and is not a penalty. It is intended that this fee will reimburse the Village for the administrative expenses in bringing the enforcement action only.
(Ord. 2012-38. Passed 12-24-12.)