All surcharges shall be billed by the Department of Finance of the City. Said surcharges may be included in the same bills rendered for water charges, or stated in separate bills, and shall be collected by the Department of Finance of the City. All surcharges imposed under this subtitle shall be due and payable on the January 1 of each year. Any surcharge unpaid on April 1 of such taxable year shall be considered in arrears and delinquent and all water services shall be subject to turn-off for nonpayment of such surcharge at any time thereafter. City Code, 1976/83, art. 25, §8(d)(5)(i)(1st - 3rd sens.) Ord. 76-131 Ord. 84-129 Ord. 91-775