(a) The users of municipal services shall be deemed to be all residents of the City of Mannington.
(b) Owners of single-family residential, multi-family residential or business property shall be defined as the record or taxable owner as of July first of each year as appears in the records kept by the Clerk of the County Commission of Marion County, West Virginia, or by Sheriff of Marion County West Virginia.
(c) Occupants for residential property shall be defined as the adult head of each household or family unit or as one adult member of an unrelated household sharing one residential unit.
(d) Occupants for business property shall be defined as the lessee or tenant of the business property, whether or not said lessee or tenant resides within the City of Mannington.
(e) Business establishment shall mean any entity chargeable for business and occupation taxes or a business license within the City of Mannington with a place of business within the City limits. Business establishments located within the City on a temporary or transitory basis shall be chargeable a pro-rata share of the total fee for one year, with a minimum of $15.00 for each month or part thereof in which the business establishment does business within the City.
(Ord. 407. Passed 12-17-12.)