For the purposes as provided in Sections 915.02 and 915.03, there is levied and assessed upon each lot, parcel of land, building or premises having any sewer connection with the sanitary sewerage system of the City, or otherwise discharging sewage, industrial wastes, water or other liquids, either directly or indirectly, into the City sanitary sewerage system, a sewerage service charge or rental payable as hereinafter provided, and in amount determinable as follows.
(1955 Code § 163.11)