Both the occupants or tenants, and owners of office buildings, houses, mobile homes or apartments or other structures subject to the parks and recreation service fee shall be jointly and severally liable for the same. Billings for the fees shall be rendered to and in the name of the owner as fixed by the real and personal property records of Mineral County as determined by the Assessor of Mineral County and as certified by the West Virginia State Tax Department as of July 1 of the year next preceding the fiscal year of the tax as hereinafter established, but, in the absence of payment thereunder, the occupant or tenant and/or the owner shall be liable for the same. Any accounts not paid within thirty (30) days of billing shall be subject to interest at the rate of 12% per annum. The City shall have the right to pursue collections or delinquent accounts plus interest and court costs through civil actions or to pursue any other remedy available under the laws of the State of West Virginia.
(Ord. 268. Passed 12-15-07.)