(A)   Notwithstanding the fee calculation provided in division (B) below, the minimum interim services and facilities fee shall be $25.
   (B)   An interim services and facilities fee applicable to structures certified for occupancy by the Building and Zoning Department but not appearing on the county tax rolls as an improvement to real property shall be computed by the City Finance Department, according to the following criteria.
      (1)   Interim service fees shall be determined annually as follows:
         (a)   Fees will be based on cost of service and not on the increase in value of real property;
         (b)   Fees will be arrived at by using the proposed budget which reflects anticipated increases in level of service;
         (c)   The functional population shall be calculated annually and will estimate the number of residents, employees and customers in the city per average day;
         (d)   The expenditures per functional person is computed annually for appropriate expenditure categories;
         (e)   Expenditures per functional person are translated annually to expenditures per housing unit, per square foot of office or retail space and the like; and
         (f)   Assumptions and methodology based on Boynton Beach study done by Florida Atlantic University, Florida International University Social Center for Environmental on Urban Problems done in 1991.
      (2)   The interim services and facilities fee shall be computed at the rates set forth in Attachment A, available in the City Clerk's office for public inspection, with new rates being effective each October 1.
      (3)   The interim services and facilities fee shall be levied for municipal services rendered to those properties not exempt from ad valorem taxation and issued a certificate of occupancy either permanent or temporary, for a full or a partial use of the premises which has not received a tax bill.
      (4)   The minimum $25 fee shall be paid as the initial fee and credited against the balance of the fee for the remainder of the calendar year. The interim services and facilities fee may be billed monthly, at the city's option.
('69 Code, § 6-59) (Ord. 578, passed 9-16-81; Am. Ord. 1138, passed 10-18-95)