§ 52.21 GENERAL PROVISIONS.
   (A)   Owner, occupant and user liable. The owner of the premises, the occupant, thereof, and the user of the service shall be jointly and severally liable to pay for the service to the premises and the service is furnished to the premises by the city only upon the condition that the owner of the premises, occupant and user of the services are jointly and severally liable therefore to the city.
   (B)   Waste water service charges. Waste water service charges shall be payable monthly or at other intervals as determined by the City Council by resolution, and the charges are due and payable within 30 days after bills for the charges have been sent to the premises by the City Clerk-Treasurer. The City Council may, by resolution, determine and establish a penalty or interest for late payment, and establish appropriate remedies and penalties for non-payment, including discontinuance of service, filing and foreclosing of a lien against the premises, or initiating proceedings against the property or the users of the system in any court having jurisdiction over those matters.
   (C)   Revenues.
      (1)   All revenues and moneys derived from the operation of the sewerage system shall be deposited in the sewerage account of the Sewerage Fund. All revenues and moneys shall be held by the City Clerk-Treasurer separate and apart from their private funds and separate and apart from all other funds of the city.
      (2)   The City Clerk-Treasurer shall receive all revenues from the sewerage system and all other funds and moneys incident to the operation of the system as the same may be delivered to them and deposit the same in the amount of the fund designated as the Sewerage Fund of the city. The Clerk-Treasurer shall administer the Fund in every respect in the manner provided by statute.
   (D)   Accounts.
      (1)   The City Clerk-Treasurer shall establish a proper system of accounts and shall keep proper books, records and accounts in which complete and correct entries shall be made of all transactions relative to the sewerage system, and at regular annual intervals he or she shall cause to be made an audit by an independent auditing concern of the books to show the receipts and disbursements of the sewerage system; and
      (2)   (a)   In addition to the customary operating statements, the annual audit report shall also reflect the revenues and operating expenses of the waste water facilities, including a replacement cost, to indicate that sewer service charges under the waste cost recovery system and capital amounts required to be recovered under the industrial cost recovery system do in fact meet these regulations.
         (b)   In this regard, the financial information to be shown in the audit report shall include the following:
            1.   Flow data showing total gallons received at the waste water plant for the current fiscal year;
            2.   Billing data to show total amount billed;
            3.   Debt service for the next succeeding fiscal year;
            4.   Number of users connected to the system;
            5.   Number of non-metered users; and
            6.   A list of users discharging non-domestic wastes (industrial users) and volume of waste discharged.
   (E)   Access to records. The U.S. Environmental Protection Agency or its authorized representative shall have access to any books, documents, papers and records of the city which are applicable to the city system of user charges or industrial cost recovery for the purpose of making audit, examination, excerpts and transactions thereof to ensure compliance with the terms of the special and general conditions to any federal grant.
(Ord. 88, passed 4-28-1981)