(a) Council finds that the City of Parkersburg provides to all person in its borders certain services, whether they be residents employed within the City, or persons living outside the City and employed within the corporate boundaries of the City or persons visiting within the City. Such services include police and fire protection and traffic and street maintenance and other valuable services associated with the police and fire departments and public works department. Such services are within the authority and are the responsibility of the municipal government as provided under the general laws of the State of West Virginia and, since such services are essential to the creation and maintenance of those jobs which provide livelihood to all person employed within the City as well as to the property interests of residents and visitors to the City, it is therefore, reasonable to derive a portion of the cost of providing and maintaining such services from said individuals. Additionally, the Council finds that an individual who is a resident and employed within the City has a greater interest and direct benefit from such municipal services. West Virginia Code Section 8-13-13 provides that every municipality has the plenary power and authority to provide by ordinance for the installation, continuance, maintenance or improvement of such services, to make reasonable regulations with respect thereto, and to impose by ordinance upon the users of such services reasonable rates, fees and charges to be collected in the manner specified in the ordinance.
(b) Council further finds that all of those who actually use, enjoy and benefit from these services should bear an equitable share of the cost thereof. Council acknowledges that the Supreme Court of Appeals of West Virginia has recognized that no system of assessing the cost to all users will be absolutely perfect, and that municipalities are only required to install a reasonable system of distributing the costs to all of the users that it can reach through a reasonable and prudent means and legislation.
(c) Council further acknowledges that the Legislature of the State of West Virginia has conferred upon municipalities that plenary power to enact reasonable administrative provisions to ensure the efficient, orderly and equitable, implementation and collection of the service fees from all possible users.
(d) Council further finds that it has determined that it is in the best interests of the citizens of the City of Parkersburg and the users of all City services to enact this Article to impose a city service user fee.
(e) Council further finds that there are thousands of person who use and benefit from municipal services who are not owners of property or residents of the City of Parkersburg, but who are employed within the City.
(f) Council further finds that employers located within the City of Parkersburg possess important employment information necessary to properly enforce certain aspects and provisions of the Article. Therefore, reasonable regulations concerning obtaining certain information from such employers shall be a necessary and important part of the administration of the City service user fee. (Ord. 0-1382. Passed 1-11-11.)