A. The only exemption to collection of the surcharge under this chapter shall be schools and water accounts where there are no structures (i.e., irrigation uses only). All other uses not defined above shall be subject to the surcharge.

B. The city council may, by ordinance, exempt any additional class of users when it determines that the public interest deems it necessary or that the contribution to the police department use by such class is insignificant. [Ord. 855 § 1 (Exh. A).]