(a) Method of Billing. The monthly Service Charges established in this Chapter shall be billed quarterly in advance through the office of the Director of Finance. A penalty of eighteen percent (18%) shall be charged on all accounts delinquent in excess of ten (10) days after the expiration of the billing period.
(b) Delinquencies. The previous balance of delinquent accounts shall be shown once each year on the July billing and shall be stamped, in red, "FINAL NOTICE." If payment is not received within thirty (30) days, the Director of Finance shall make a written return to the County Auditor and such amounts, when allowed, shall be entered upon the tax duplicate, shall be a lien upon the land from the date of entry and shall be collected as other taxes and returned to the City.
(c) Billing Disputes and Adjustments. The Director of Finance shall have the authority to make final determinations regarding billing disputes and to make legitimate billing adjustments.
(d) Financial Report. A financial statement of profit and loss shall be filed with the Service Director for each calendar year, within ninety (90) days after the close of such year. (Ord. 31-11. Passed 4-25-11.)