881.23   RENTAL AND LEASED PROPERTY.
   (a)   Beginning on January 31, 2017 and each year thereafter, all owners of real property who rent or otherwise lease real property located in the Village to any person or business for residential dwelling or commercial purposes, including all or any part of houses, apartments, rooms and other rental accommodations during any part of a calendar year after January 1, 2016, shall file a written report with the Tax Administrator disclosing the name, address and telephone number, if available, of each residential or commercial tenant known to have occupied any part of a house, apartment, room or other residential dwelling or commercial rental property during the preceding calendar year.
   (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 Village. 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 Village. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personnel 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 Village.
   (c)   Any property owner or person that violates one or more of the following shall be subject to Section 881.99:
      (1)   Fails, refuses or neglects to timely file a written report required by division (a) of this section;
      (2)   Makes an incomplete or intentionally false written report required by division (a) of this section;
      (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. 2015-19. Passed 11-16-15.)