A municipality may include charges for a medical crisis unit or E-9-1-1 system as part of either fire protection services or police protection services, but not both.

3.__Calculation of charges.__A municipality imposing a system of charges for direct benefit services shall calculate on an annual basis the actual costs of providing the service, including capital costs, and may impose on any individual tax- exempt entity only its proportional share of these costs according to the following formula:

A.__The total annual costs of the municipality for direct benefit services is divided by the total value of all taxable and tax-exempt property in the municipality.__This results in the direct benefit service charge rate; and

B.__The direct benefit service charge calculated under paragraph A is multiplied by the assessed value of individual tax-exempt property.__The result is the prorated charge for direct benefit services.

4.__Tax-exempt entity subject to service charges; exemption.__ Charges for direct benefit services may be imposed only on that tax-exempt entity that derives at least 50% of its annual revenue from charges such as, but not limited to, service fees, rents, rates or tuitions imposed on a client group served by that tax-exempt entity, regardless of the source of those charges.__A tax-exempt entity otherwise subject to charges under this section is exempt if that tax-exempt entity expends 50% or more of its annual revenues to provide temporary housing, food, clothing or other services to individuals and families at or below the federal poverty level, as defined in Title 22, section 3762.

A tax-exempt entity claiming exemption from municipal charges for direct benefit services must apply annually for exempt status on appropriate forms provided by the municipality for that purpose. The burden of proving a right to exemption initially and in any succeeding year lies with the tax-exempt entity seeking exemption.__The tax-exempt entity shall provide tax, annual audit and business records necessary to prove the tax-exempt entity's exempt status. The granting of an exemption in any given year does not preclude the municipality from verifying or denying the exempt status of an entity in succeeding years.