131. Conservancy tax on what premises to be levied.

(a) situated in any portion of the City in which, public notice has been given by the Commissioner that the collection, removal and, disposal of all excrementitious and polluted matter from privies, urinals and cesspools, will be undertaken by municipal agency; or
(b) in which, wherever situate, there is a privy, water-closet, cess-pool, urinal, bathing place or cooking place connected by a drain with a municipal drain;