This chapter does not apply to:
(A) Taxes and special assessments;
(B) Fees for processing development applications;
(C) Fees for enforcing regulations;
(D) Fees collected under development agreements;
(E) Fees imposed pursuant to a reimbursement agreement between the city and a property owner for that portion of the cost of a public facility paid for by the property owner which exceeds the need for the public facility attributable to, reasonably related to, and roughly proportional to the development;
(F) Fees to mitigate impacts on the environment; or
(G) Fees imposed, levied or collected by other governmental agencies including subdivisions of the state and federal government.
(Ord. 1076, passed 11-3-03)