Yes, it’s a fee paid to the Water/Sewer Authority. The question is what’s it for? Why does the W&S authority charge it? It’s allegedly to “buy in” to the water system or the sewer system to make a new connector property pay for the cost that was paid by those who came before.
But that money should go back to the people who paid, not to the Sewer Authority, right? Of course that’s right. After all, if the tapping fee is to make a newcomer pay for what the other people paid, the tapping fee should compensate the payers, not the Water & Sewer Authority because the people, not the authority paid the money in the first place.