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(2) To pay debt service on any portion of any current or future general obligation <br />bond or revenue bond that was used to create capacity of the type reflected in the <br />title of the account that will be available to serve development occurring after the <br />effective date of this chapter; <br />(3) For refunds as described in section 36-16; or <br />(4) For post-ordinance credits as described in section 36-17. <br />(b) The monies in each impact fee account shall not be used for the following: <br />(1) Rehabilitation, reconstruction, replacement or maintenance of existing facilities; <br />or <br />(2) Ongoing operational costs. <br />(c) Monies of each impact fee account shall be used in accordance with the capital <br />improvements program established by the planning department and in compliance with <br />the community development plan of each district, when available, and approved by the <br />County council. <br />(d) The sub-area benefit zones are hereby created and consist of the following aggregations <br />of judicial districts: <br />(1) North Kohala/South Kohala; <br />(2) North Hilo/South Hilo and Hamakua; <br />(3) Yuna; <br />(4) Ka`u; and <br />(5) North Kona/South Kona. <br />(e) With the exception of solid waste, up to twenty percent of the impact fee revenues <br />collected within a benefit zone may be used to fund improvements located adjacent to the <br />benefit zone in which the fees were collected, provided that the County council makes a <br />finding that t11e improvement will provide significant benefit to new development in the <br />collecting zone. For solid waste impact fees, the percentage shall be forty pcrcenl. <br />(t) Five impact fee improvement plans per each sub-area benefit zone are created, as <br />follows: <br />(1) North Kohala/South Kohala benefit zone: <br />(A) North Kohala/South Kohala road impact fee improvement plan; <br />(B) North Kohala/South Kohala park impact fee improvement plan; <br />(C) North Kohala/South Kohala fre/EMS impact fee improvement plan; <br />(D) North Kohala/South Kohala police impact fee improvement plan; and <br />(E) North Kohala/South Kohala solid waste impact fee improvement plan. <br />-20- <br />