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2. Establishment of Charges. For the purpose of paying costs of reserve capacity allocated to the village each year by the Metropolitan Sewer Board, there is hereby established a charge for: (a) the availability of treatment works and inter- ceptors comprising the metropolitan disposal system; and (b) connections, direct and indirect, to the metropolitan disposal system. The charge is impo sed on each building or structure in the village, and each connection to the metropolitan disposal system directly or through the village's system, inside any sewer service area established by the Metropolitan Sewer Board, construction of which is commenced on or after January 1, 1973. The charge shall be payable upon the issuance of a building permit or a connection permit, as the case may be, but no charge shall be due upon the issuance of a connection permit if a charge was paid upon issuance of a building permit. The charge for each building or structure shall be equal to the number of units of sewage volume which it will dis- charge, multiplied by $275 for 1973, $300 for 1974, $325 for 1975, $350 for 1976 and $375 for 1977. A unit of sewage volume shall be 100,000 gallons per year and shall be assigned as follows: (a) Single family houses, townhouses and duplex units shall each comprise one unit; (b) Condominiums and apartments shall each comprise 80% of a unit; (c) Mobile homes shall each comprise 80% of a uni t; (d) Other buildings and structures shall be assigned one unit for each 100,000 gallons of flow or part thereof which it is estimated they will discharge;