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op purposes of calculating the current levels of service , performance standards , and in calculating future demand for capital facilities for each impact fee program area , the weighted average seasonal population is used . Table I -3 provides actual fee comparisons ( single family residential land use) for each of the program areas being considered for impact fees in IRC . FUNDING SOURCE REVIEW Review of Current Capital Funding Sources by Program Area • The primary non - impact fee source of capital revenues for the eight impact fee program areas under study has been and will continue to be the County ' s Local Option Sales Tax . This tax was recently extended through 2015 . • Table I -4 provides a summary of the actual capital expenditures for capacity expansion projects during the last six years and the planned capital expenditures for the next five years . o Past sales tax capital facility expansion expenditures included : 1 . expansion of five parks , an aquatic center, and a shooting range ; 2 . a new north county library and expansion of the main library facility ; 3 . three new fire stations and additional support vehicles ; and 4 . land purchases for government buildings , sheriff evidence center, jail facility expansion , health department dental clinic , and touch screen voting machines . o Planned sales tax expenditures include : 1 . a new County administration building ; 2 . two new fire/EMS stations ; 3 . a new branch library in west county ; and 4 . a west regional park, indoor south county complex, and north park ball fields . • Over 75 percent of the School Board budget is funded with the 2 -mill tax assessment ( $ 137 . 9 million of $ 183 . 4 million) . o Approximately 27 percent of this budget is designated for expansion of the school system . • As discussed previously , the allocation of sales tax or other revenues to capital facility expansion has a significant impact on the magnitude of the impact fee . o As the use of sales tax or other revenue increases for capital facility expansion within an impact fee program area, the impact fee for that program area decreases . o Conversely , as the use of sales tax or other revenue decreases for capital facility expansion within an impact fee program area, the impact fee for that program area increases . Tindale -Oliver & Associates , Inc . Indian River County May 2005 I - 11 Impact Fee Study