Expenditures of impact fees collected under this chapter, including interest earned, shall be made only for system improvements and either within or for the benefit of the service area for which the impact fee was collected in accordance with the capital improvements plan and as authorized by the Idaho development impact fee act. Impact fees shall not be used for any purpose other than system improvement costs to create additional improvements to serve new growth. A portion of each impact fee collected may be designated as a surcharge for reimbursement for the cost of preparing the capital improvements plan in accordance with Idaho Code § 67-8208. The surcharge shall not exceed the development's proportionate share of the cost of preparing the capital improvements plan. (Ord. 20-018, 6-22-2020)