(a) Levy. A sewer service charge is levied and assessed on each lot, parcel of land, sewer-using unit or sewer-using property which is served by, or has a sewer connection with, the sewage works, or which otherwise discharges sanitary sewage, industrial wastes, water or other liquid or wastes into the sewage works, whether directly or indirectly.

(b) New users construction discount. Sewer service charges for new users during initial construction shall be levied at a rate equal to twenty-five percent (25%) of that provided for herein, beginning from the date tap fees are paid until issuance of a certificate of occupancy, or the expiration of one (1) year, whichever first occurs. Thereafter, the services charges provided for above shall apply.

(c) Contract rates not affected. Sewer service charges or rates as established by independent written contract, including any annexation or preannexation agreement between the Town and any user of sewer services, shall be governed, charged and collected in accordance with the terms of such contract and not by the provisions of this Section. (Prior code 13.08.020)