For those customers billed on a monthly basis, the solid waste assessment fee accrued in a month may be reported as accrued in the following month in which payment is received by the solid waste disposal facility operator. For example, fees accrued in August, 1988 may be deemed to have accrued in September, 1988; such fees must be then remitted in October, 1988.
W. Va. Code R. § 110-6A-17