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C. Seven bills are due at the end of the billing month, and accordingly the delinquency charge hereunder will be imposed more than a month after the due date of a billing. Subd. 4 Collection. Any amounts due for sanitary sewer charges in excess of 90 days past due may be collected in a civil action brought for that purpose in the name of the City; or the City Administrator, upon direction by the Council, may certify to the county auditor the amount due, together with the legal description of the premises served, and the City Administrator in so certifying, shall add to the amount as a separate item, in addition to the delinquency penalty an additional delinquency penalty of eight (8%) percent of the original unpaid amount, inclusive of any previous delinquency penalty. The county auditor shall enter the amount as part of the tax levied on the premises to be collected during the ensuing year. No additional delinquency penalties shall be added to unpaid bills after certification to the county auditor. 1010.12 Sewer Availability. Subd. 1 Recitals. The metropolitan sewer board has determined to reserve unused capacity in the metropolitan disposal system each year for local government units in which new buildings are to be connected to the system and new connections to the system are commenced during the year, and to allocate the debt service costs of the unused capacity for the year among the local government units. In order for the local government units to pay such costs allocated to them each year, it is necessary to establish appropriate sewer service availability and connection charges. Subd. 2 Establishment of Charges. A. For the purpose of paying costs of reserve capacity allocated to this City each year by the metropolitan sewer board, there is hereby established by Ordinance adopted by the Council,a charge for: 1. The availability of treatment works and interceptors comprising the metropolitan disposal system; and 2. Connections, direct and indirect,to the metropolitan disposal system. B. The charge shall be collected on the basis of building permits issued on the following basis: 1. The charge shall be payable on the issuance of each building permit for new construction issued. 2. A charge shall be payable on the issuance of a building permit for alterations or additions to existing buildings if the alteration or addition will require additional reserve capacity, and the service availability charge (SAC) unit shall be determined on the same basis as for new buildings. C. The charge for each building shall be the product of the number of units of sewage volume which it will discharge and the dollar figure established by Ordinance adopted by the Council for the year in which the building permit is