(a) If a majority of the votes cast at the election are affirmative votes, the fire protection service fee on each residence, dwelling, and business within the geographic boundaries of the fire district shall become effective on the first day of the next month following approval and shall be paid within one year following approval. 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, but not limited to, (1) a building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (2) a duplex or an apartment building, and (3) any mobile home or house trailer. A building, structure, or other improvement shall be classified as a dwelling if either of the following apply:

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

(2) 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.

(b) The fire protection service fee may not be construed as a tax on property. The fees shall be levied for the purpose of funding fire protection services to dwellings and businesses under this article.

(c) The fire protection service fee for a district may not be increased for a period of five years after approval of the initial fire protection service fee. Any increase in the amount of the fee may not be effective until after the approval at a referendum election held for the purpose of increasing the fee.

(d) If a majority of the votes cast at the election are negative, another election for setting the amount of the fire protection fee may not be held for two years from the time of the prior election.