13.06.060 Disposition of sanitation impact fee.
A. Pursuant to Government Code Section 66006, there is established a separate reserve account within the sanitation enterprise account. Any fee paid pursuant to the provisions of this chapter shall be placed into the reserve account established for such fees and used solely for the purpose of implementation of the applicable public purpose for which the reserve account was established. All moneys in the reserve account shall be credited to that account.
B. All moneys and interest in the reserve account established by this chapter shall be expended on the implementation of the applicable public purpose for which the fee was established, in the following order of priority:
1. The reimbursement to the city for all direct and indirect costs incurred by the city for the implementation of this chapter, including but not limited to, planning, legal costs, and engineering.
2. The city shall use the balance of the funds so deposited into these special accounts (along with interest earnings thereon) for the costs of future public capital improvements as specified herein and only for the category of capital improvements for which the funds were deposited in that particular account.
C. For the fifth fiscal year following the first deposit into the account or fund, and every five years thereafter, the city shall make all of the following findings with respect to that portion of the account or fund remaining unexpended, whether committed or uncommitted:
1. Identify the purpose to which the fee is to be put;
2. Demonstrate a reasonable relationship between the fee and the purpose for which it is charged;
3. Identify all sources and amounts of funding anticipated to complete financing of capital improvements;
4. Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund.
When findings are required by this subsection, they shall be made in connection with the public information required by subdivision (b) of Section 66006. The findings required by this subsection need only be made for moneys in possession of the local agency, and need not be made with respect to letters of credit, bonds, or other instruments taken to secure payment of the fee at a future date. If the findings are not made as required by this subsection, the city shall refund the moneys in the account or fund as provided in Government Code Section 66001. (Ord. 511 §1 (Exh. A), 2006).