(a) There is hereby levied on the owner of each residential dwelling and on the owner of each business or commercial building or facility located in those portions of Lauderdale County located outside the corporate boundaries of the City of Florence a fire protection service fee of fifty dollars ($50) per year.

(b) For the purposes of this article a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including specifically and without limiting the generality of the foregoing, any such building, structure, or improvement assessed, for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, a duplex or an apartment building, and any mobile home or house trailer. Any such building, structure, or other improvement shall be classified as a dwelling for purposes of this article notwithstanding either of the following:

(1) That it is wholly or partially vacant or uninhabited at any time during the year for which a fire protection service fee with respect thereto is or is to be levied.

(2) That it is also used or expected to be used simultaneously for a purpose, whether or not commercial in nature, other than as a dwelling or residence as aforesaid.

(c) The fee shall in no manner be construed as a tax on property and shall be levied for the purpose of funding fire protection services to dwellings and business and commercial facilities under the purview of this article.

(d) Any person who is 65 years of age or older having a net annual taxable income of seven thousand five hundred dollars ($7,500) or less, as shown on the person's and spouse's latest United States income tax return shall be exempted from paying the fee levied by this article. In the event that the person and spouse are not required to file a United States income tax return, then an affidavit indicating that the net taxable income of the person and spouse for the preceding taxable year was seven thousand five hundred dollars ($7,500) or less shall be sufficient proof. Proof of age shall be furnished when the exemption provided herein is claimed.