Deposits for all single family residential accounts that are in the homeowner’s name will be refunded after one (1) year if the customer has not been delinquent in the payment of bills rendered during such period or the deposit shall be refundable upon closing the account after the final bill is paid, whichever occurs first. For all other accounts, the deposit will not be refunded until the account is closed and the final bill is paid. The individual and/or organization in whose name the deposit is made shall be responsible for the payment of all bills incurred in connection with the service furnished. Deposits may be transferable from an existing account to a new account. This section applies to all deposits collected after April 2, 2014. ((O)14-06, 04/02/2014; (O)07-41, 11/07/2007; (O)96-13, 03/25/1996)