On or before October 1 of each year, the office shall provide the following information to the State Tax Commission:
(1) a list of the municipalities that the office:
(a) has not certified as an eligible municipality in accordance with Section 35A-16-404; and
(b) determines to have a homeless shelter located within the municipality's geographic boundaries; and
(2) the number of beds available at all homeless shelters located within each municipality described in Subsection (1).