Any user assessed a sewage rate by this chapter which is based upon the number of employees of such user shall, on or before May 1, 1972, file with the Clerk-Treasurer an affidavit stating the average number of employees of such user for the 12-month period ending March 31, 1972. Thereafter, any such user, shall annually file with the Clerk-Treasurer on or before February 1 of each year a new affidavit stating the average number of employees of such user for the preceding calendar year. Such affidavit shall be used by the town as the prima facie basis for computing the charge to be made to such user; provided that if in any succeeding month the average number of employees shall increase by more than 20%, the user shall file a supplemental affidavit to be used as the basis for computing the charge to such user, and if in any succeeding month the average number of employees shall decrease by more than 20%, the user may file a supplemental affidavit to be used as the basis for computing the charge to such user. The town, by any of its designated officers or employees, shall have the right to inspect the employment records of any user filing such affidavit at any reasonable time for the purpose of determining the accuracy of such affidavit; and if the affidavits required hereunder are not filed, the town, by any of its designated officers or employees, may estimate the number of employees as the basis for computing the charge.
(‘82 Code, § 32-201)