The municipality shall have power to fix, by resolution, a fee from any person now owning a cemetery lot or portion thereof for the annual maintenance and care thereof. Until such time as the fee shall be fixed by resolution, such person shall pay a fee equal to zero dollars per year for such care and maintenance. The fee shall continue to be paid until such time as a further or additional interment shall be made on the lot, at which time the provisions of Sections 12.20.330 through 12.20.350 relating to perpetual care and maintenance and to payment of fees and costs pertaining thereto shall take effect and apply. (Code 1975 § 8-261(D))