The borough assembly shall, by resolution, establish fees for all parks and recreation programs and activities. In establishing such fees, the borough assembly may take into account costs of such programs and activities, including, but not limited to, advertising, mailing, printing, supplies, instructors and administration. Fees shall be areawide and nondiscriminatory. Such fees shall be paid, filed and deposited as provided in such resolution or as otherwise provided by ordinance. Fees shall be refunded only as provided in the resolution establishing such fees. Copies of the fees resolution shall be available for public inspection and copying.