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Village of Denmark, WI
Brown County
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A. 
The sewer service charge shall be billed on a quarterly basis and shall be payable to the Village not later than 20 days after the end of each period. A penalty of 1% per month shall be added to all bills not paid by the date fixed for final payment.
B. 
The fees levied on permitted waste haulers shall be billed on a monthly basis and shall be payable to the Village not later than 20 days after the end of each billing period. A penalty of 1% per month shall be added to all bills not paid by the date fixed for final payment.
All sewerage charges shall be a lien upon the property serviced pursuant to § 66.0821(4), Wis. Stats., and shall be collected in the manner therein provided.
The amounts received from the collection of charges authorized by this chapter shall be credited to a sanitary sewerage account which shall show all receipts and expenditures of the sewerage system. Charges collected for replacement expenses shall be credited to a segregated, nonlapsing replacement account. These funds are to be used exclusively for replacement. When appropriated by the Village, the credits to the sanitary sewerage account shall be available for the payment of the requirements for operation, maintenance, repairs, and depreciation of the sewerage system consistent with § NR 162.11, Wis. Adm. Code. Any surplus outside the purview of § NR 162.11, Wis. Adm. Code, in said account shall be available for the payment of principal and interest of bonds issued and outstanding, or which may be issued, to provide funds for said sewerage system, or part thereof, and all or a part of the expenses for additions and improvements and other necessary disbursements or indebtedness, and the Village may resolve to pledge each surplus or any part thereof for any such purpose.
Excessive revenues collected for a user class will be applied to operation and maintenance costs attributable to that class for the next year.
The Village shall conduct an annual audit, the purpose of which shall be to maintain the proportionality between the users and user classes of the user charge system and to ensure that adequate revenues are available relative to increasing operation, maintenance and replacement costs.