759.05 RATES ESTABLISHED.
   There is hereby levied and shall be collected a Fire Protection Fee against owners and users of fire protection services and business establishments which are users of fire protection service within the City of Martinsburg for the essential and necessary service of fire protection as follows:
   (a)   The fee for fire protection services shall be at the following rate for each single-family unit residence, per unit, and for each multiple-family dwelling or apartment house, per each residential unit or apartment, whether or not occupied, the fee of ninety dollars ($90.00) per year.
   (b)   The fee for fire protection service for the business establishment owners and users shall be based on total utilizing square footage, excepting basement areas, using exterior measurements. The City Building Inspector shall determine square footage measurements utilizing existing Sanborn maps, site and building plans and/or field surveys. The following rates shall apply:
         Fire Fee Rate per Square Foot = ($0.075)
         Minimum Fire Fee Rate = ($90.00)
   (c)   The owner and user of a building or buildings used for both residential and business use purposes shall pay the Fire Protection Fee which is the higher of the two classifications (business use or residential) as determined by the formula set forth in subsections (a) and (b) herein.
   (d)   For all owners and users of a building or buildings used for both residential and business use purposes and owners and users of a building or buildings used for business purposes only, the minimum annual Fire Protection Fee shall be ninety dollars ($90.00).
    (e)   Single family dwelling owner occupied owners and users with Home Occupations on the premise shall be assessed and annual Fire Protection Fee of ninety dollars ($90.00).
   (f)   For purposes of determining fire protection fees to be paid under this article, all owners and users other than residential shall pay the Fire Protection Fee as if their property was classed as a business unless otherwise provided for in this subsection.
      (Ord. 2010-03. Passed 5-13-10.)