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(2) Fire systems. Each facility with a fire protection system shall be charged annually. SECTION 201.09 IMPACT FEES A. Impact fee imposed. An impact fee shall be imposed on each ERU responsible for creating the need for additional system expansion based on the equitable portion of the cost of funding the extension of the County's sewer and water systems. The obligation to pay the impact fee shall occur at the earliest of the following dates: when the capacity is reserved, when a water or sewer permit is granted, or when a building permit is issued. B. Change in land use. If a building permit or certificate of occupancy is issued for an existing customer that results in a change in ERU designa- tion, the total number of ERUs for the old and new parts of the facility will be com- puted according to the definition of ERUs and impact fees shall be assessed on the difference. C. Use of proceeds. The proceeds accumulated by reason of the establishment of the impact fees may be used only for capital expenditures for the expansion of the County's water system or wastewater system. The funds may be used for extending, oversizing, or constructing new additions to the treatment plant or distribution and/or collection and interceptor facilities so as to meet the increased demand which additional connections to the system create. D. Time payment of impact fee unon showing of hardship. The County may allow payment of the water and/or sewer impact fees in whole or in part over a period not to exceed 5 years at such interest rate to be determined by the Board. A lien for any such amount due shall be executed in recordable form reflecting the payment schedule and may be filed in the public records of Indian River County, Florida. Upon all payments being made in full, the lien shall be released of record. E. Refund of impact fees. Any customer whose monthly water use or sewage flow remains below the amount corresponding to the number of ERUs dbt075/040.51 17