The cost of gas, private telephones, electricity and water, including installation and use, will be the responsibility of each dealer and farmer unless the Commissioner has specifically assumed such responsibility and has made other arrangements and deems it necessary to assess individual charges for use of utilities.
Ga. Comp. R. & Regs. R. 40-9-2-.08
O.C.G.A. Secs. 2-10-50, 2-10-56, 50-13-4.