All timeshare plans must maintain a one-to-one owner accommodation ratio, which means the ratio of the number of owners eligible to use the accommodations of a timeshare plan on a given night to the number of accommodations available for use within the timeshare plan on that night, such that the total number of owners eligible to use the accommodations of the timeshare plan during a given calendar year never exceeds the total number of accommodations available for use in the timeshare plan during that year. For purposes of the calculation under this section, each owner must be counted at least once, and no individual accommodation may be counted more than 365 times per calendar year or more than 366 times per leap year. An owner who is delinquent in the payment of timeshare plan assessments continue to be considered eligible to use the accommodations of the timeshare plan for purposes of calculating the one-to-one owner to accommodation ratio.