(a) Roster of Tenants. All property owners of real property located in the City 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, and every owner of a mobile home park shall file with the Tax Administrator a semi-annual roster of the names and addresses of all persons residing in such rental, leased unit or premises, or mobile home park. Such semi-annual statement shall be filed on or before January 31st and July 31st of each year. In addition, every owner of one or more rental units, leased unit or premises, or mobile home park shall file a statement of any changes in the names or addresses on the last submitted semi-annual roster at the end of each month.
(b) Authority of Tax Administrator. The Tax Administrator may order the appearance before him or her, or his or her duly authorized agent, of any person whom the Tax Administrator believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City. The Tax Administrator, or his or her 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. The Tax Administrator, or his or her duly authorized agent, may compel the production of papers and records and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City.
(c) Violations. Any property owner or person that violates one or more of the following shall be subject to Section 881.99 of this Chapter:
(1) Fails, refuses or neglects to timely file a written report required by division (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by division (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.
(Ord. 2020-10. Adopted 04/23/20)