(a) For the purpose of constructing, improving, extending, developing, maintaining, and operating a City public park and recreation system as provided for in Article 138, and as further provided for by the Board of Park and Recreation Commissioners, there is hereby imposed upon the users thereof, that is to say each residential premise, and each business premise from and after March 1, 2005, a tax or fee of five cents ($0.05) per month.
(b) The user of said municipal service as defined herein shall be liable to the City for said tax or fee. Consistent with the charges for utility services provided by the City, monthly or bi-monthly bills shall be rendered to the persons, firms and corporations.
(c) The Treasurer shall be responsible for preparing and mailing the bills and may include this tax on the monthly or bi-monthly utility bills rendered by the City to all persons, firms and corporations who are defined as users of the municipal service.
(d) The record owner of the property upon which a single family residence is situate shall be presumed to be the user of the municipal service rendered for the benefit of said property and the record owner shall be liable to the City of Charles Town for said charges. However, where a tenant or occupant of a single-family residence shall receive utility service, the tenant or occupant shall be presumed to be the user of said municipal service.
(e) The tenants or occupants of the residential unit of a multi-family dwelling or apartment house shall be presumed to be the users of such municipal service and shall be liable to the City of Charles Town for said tax. In the event the record owner of a multi-family dwelling is responsible for charges for utility services provided by the City, said owner shall be charged with the responsibility of collecting this tax as imposed by the Ordinance from tenants or occupants of such dwelling units or apartments and properly remitting same to the City and shall be liable to the City in the amount of said tax for failure to do so.
(f) In the event that a residential unit or of a multi-family dwelling or apartment house is temporarily unoccupied then and in that event the record owner of the property upon which said multi-family dwelling or apartment is situate shall be presumed to be the user of the municipal service provided to each such unoccupied unit and shall be liable to the City of Charles Town for said tax.
(g) The owner or owners of a business establishment or a corporation owning or occupying a business establishment within the City of Charles Town shall be presumed to be the users of such municipal service and shall be liable to the City for said tax. Persons doing business as partners in a business establishment within the City of Charles Town shall be jointly and severally liable for said charges. (Passed 2-7-05.)