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If a nonconforming structure or use is discontinued for more than 12 months, further use of the property shall be for a conforming use. For purposes of calculating the 12 month period, a use is discontinued or abandoned upon the occurrence of the first day of any of the following events:

A. On the date when the use of the land is physically vacated;

B. On the date the use ceases to be actively involved in the sale of merchandise or the provision of services;

C. On the date of termination of any lease or contract under which the nonconforming use has occupied the land; or

D. On the date a request for final reading of water and power meters is made to the applicable utility provider.