A. 
The Village Board of Trustees shall determine the number of units to be charged to each parcel of real property pursuant to § 278-39.
B. 
The Town Assessor shall keep a record of all owners of real property within the Village, and this record may indicate the classification or classifications of each parcel of real property according to § 278-39 and the total number of units charged to such property.
C. 
Bills for unit charge pursuant to § 278-39A shall be mailed to the owners of the real property affected. Bills for the sewer use under § 278-39B shall be mailed to the owners of the real property affected. Failure to receive a bill promptly shall not excuse payment. Bills may be obtained at the office of the Village Clerk.
D. 
Bills for capital and use charges shall be due and payable on the first day of each and every month. Any such bill not paid within 27 calendar days of its due date shall be subject to late charges and penalties as provided for in section § 278-45 of this Part 2.
Collection of delinquent sewer rents may be enforced by the Village pursuant to § 452 of the General Municipal Law as heretofore enacted and hereafter amended. In addition thereto, in the event that any sewer rent is not paid within 27 days from the date due, the delinquent payment shall be assessed a late payment penalty of 5.0% of the amount due and owing. Such penalty shall accrue until such a time as the account becomes current. The Village Clerk or Treasurer may also cause a notice to be delivered or mailed to the owner addressed as provided in § 278-44 and to the occupant of the premises, addressed at the premises, stating the amount due and demanding payment thereof within a period of at least five days of the date of such notice and stating that, if such payment is not made, the water service or the sewer service, or both, shall be discontinued without further notice, and, at the expiration of such period as provided in such notice, the Chief Operator of the Village of Naples public sewer system or the duly designated employees or officers of the Village may enter on said premises and cause the water service or the sewer service, or both, to be disconnected and discontinued. A charge shall be made for discontinuing or reconnecting each of such services for nonpayment of sewer rents and such charges shall be billed and collected in the same manner as sewer rents. The Village Clerk/Treasurer shall annually assess against the individual parcel of land the amount of any such charges remaining unpaid on April 15 of each calendar year, and such charges shall be added to the tax roll and collected in the same manner and at the same time as the other taxes are assessed, levied and collected pursuant to statute.
All revenues derived from sewer rents, including interest and penalties thereon, and charges shall be credited to a special fund to be known as the "Sewer Fund." The monies in such fund shall be used only for the purposes and in the manner specified by Article 14-F of the General Municipal Law.