(a) For the purposes on this section, "tenant" means:

(1) If there is a written lease or rental agreement, the person or persons who signs 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.

(b) All property owners of rental or lease property who rent to tenants of residential, commercial or industrial premises, shall file with the Tax Administrator a report showing the names and address of each such tenant who occupies residential, commercial or industrial premises within the corporation limits of the City.

(c) Within thirty days after a new tenant occupies residential, commercial or industrial rental property of any kind within the City, all property owners of rental or leased residential, commercial or industrial property who rents to tenants, shall file with the Tax Administrator, a report showing the names and addresses of each such tenant who occupies residential, commercial or industrial premises within the corporation limits of the City.

(d) Within thirty days after a tenant vacates a rental or leased residential, commercial or industrial property located within the City, the property owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date of vacating from the rental or leased residential, commercial or industrial property and identifying such vacating tenant.

(Ord. 25-03. Passed 10-20-03.)