Arrived to the home, client states water heater is leaking, as I approach the heater I discovered that the existing water heater is leaking from every connection and replacement is highly recommended. I provided options to the client and they would like to go through with replacement and become a member. Turned water off to the home. Drained, cut out, and removed existing water heater from the home. Cleaned area for new install. Supplied and installed brand new 40 gallon natural draft water heater. Supplied and installed new ball valve, bonding wire kit, copper pipe and fittings, and gas flex and gas valve. Secured all my connections and turned the water on to fill the system. Purged the system of air. Turned heater on and checked for leaks. There are no leaks at this time. *Permit fees are at home owners cost. *Client is now a member. *Client has requested to have the permits mailed to there home, instead of to the town at this time.