Can landlord/owner put renter's business name as taxpayer?

[Jennifer Wright]

I am doing research on a building owner and he is listed as the owner of the property but the small businesses renting each unit are listed as the taxpayer and their small business is listed on city website as taxpayer.

And then it shows no number or amount for taxes paid.

Can a landlord/owner put a small business as the tax payer? And what liability does this mean for the small business owner?