Clause (b) and clause (c) of Section 10 of the "Port Coquitlam Refuse Materials, Collection, Removal and Regulation Bylaw, 1976, No. 1426" are repealed and the following substituted: "(b) Effective 120 calendar days from the date of issuance of engineering charges for a building permit to construct improvements which willl be serviced under the provisions of this bylaw, the applicant or user shall pay in advance the monthly user rates as prescribed in Section 10 (a), prorated to a daily equivalent, for the balance of the year in which the billing period starts. Where a person or his premises have been fermitted a waiver of the charges under the provisions of Section 10 (d) but later requests that services be provided the applicant shall pay the monthiy user rates as prescribed in Section 10 (a), prorated to a daily equivalent, for the balance of the year in which the billing period Starts. At the end of this billing period the Collector shall place the said special charge on the real~property tax roll for collection. Each said Special charge shall be placed on the said roll with respect to each parcel of land upon which the premises served pursuant to this Bylaw is situate and shall be payable by the legally assessed owner thereof. Where the Collector has placed the said special charge on the real property tax roll for collection, the said Special charges shall be due and payable on the same date as the annual tax rates of the Municipality and shall be collected in the same manner with all the like remedies as ordinary taxes upon land and improverients under the Municipal Act”. This Bylaw shall come into force, take effect, and be binding on all persons on and from the First day of September, 1990. This Bylaw may be cited for all purposes as the "User Fees Bylaws No. 752, 991, and 1426, Amendment Bylaw, 1990, No.2531".