In order to implement the goals and objectives of the General Plan currently applicable to the City, and to mitigate the impacts caused by future development in the City, certain public facilities must be constructed. The City Council has determined that a park impact fee is needed in order to finance these public facilities and to pay for each development’s fair share of the construction and acquisition costs of these improvements. In establishing the park impact fee described in the following sections, the City Council has found the fee to be consistent with the general plan currently applicable to the City, and pursuant to Government Code Section 65913.2, has considered the effects of the fee with respect to the City’s housing needs as established in the housing element of the general plan currently applicable to the City.
a. 
A park impact fee is established to pay for park and recreation facilities.
b. 
Pursuant to Government Code Section 66001, the City Council shall, in a Council resolution adopted after a duly noticed public hearing, set forth the amount of the park impact fee, describe the benefit and impact area on which the park impact fee is imposed, list the public facilities to be financed, describe the estimated cost of these facilities, describe the reasonable relationship between the use of the park impact fee and the need for the public facilities and the types of future development projects on which the park impact fee is imposed, and set forth time for payment.
The revenues raised by payment of the park impact fee shall be accounted for in the City’s capital project fund. Separate and special accounts within the fund shall be used to account for revenues, along with any interest earnings on such account. These monies shall be used for the following purposes:
a. 
To pay for design, engineering, acquisition, acquisition of property interests for, including, without limitation, right of way acquisition for, and construction of the public facilities designated in the City Council resolution and reasonable costs of outside consultant studies related thereto;
b. 
To reimburse the City for designated public facilities constructed by the City with funds (other than gifts or grants) from other sources together with accrued interest;
c. 
To reimburse developers who have designed and constructed such designated public facilities; and/or
d. 
To pay for and/or reimburse costs of program development and ongoing administration of the park impact fee program.
If a developer is required, as a condition of approval of a permit, to construct a public facility that has been designated to be financed with park impact fees, a credit against the fee otherwise levied by this chapter on the development project in an amount not to exceed the cost of such public facility as estimated by the City in adopting the fee shall be offered by the City and, if the fee is less than such amount, the developer shall be entitled to reimbursement. The reimbursement amount shall be from fee revenues only.
The City Council may, by resolution, adopt administrative guidelines to provide procedures for the calculation, credit, reimbursement, or deferred payment and other administrative aspects of the park impact fee.