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6 <br /> based upon the net increase, if any, above that which the <br /> former dwelling unit would pay. <br /> 5 . Accessory buildings and structures, including, but not <br /> limited to, garages, decks, storage buildings, and similar <br /> structures, provided they are not used for residential <br /> purposes. <br /> 6 . Temporary buildings and structures, provided they are not used <br /> for residential purposes. However, public school impact fees <br /> would not be levied in the case of a mobile home being used to <br /> provide custodial care under the provisions of an approved <br /> Special Use Permit. Likewise, such fees would not be levied in <br /> the case of a mobile home being used as temporary residential <br /> space during the installation of a replacement mobile home or <br /> the construction of a stick-built dwelling unit. <br /> SECTION 5 - COLLECTION OF FEES <br /> A. CREATION OF PUBLIC SCHOOL BENEFIT AREA TRUST FUNDS <br /> Public school impact fees collected by Orange County pursuant to <br /> this ordinance shall be kept separate from other revenue of the County. <br /> There shall be one trust fund established for each of the benefit areas, <br /> shown on the map labeled Public School Benefit Areas and included as a <br /> part of this ordinance. <br /> B. RESPONSIBILITY FOR FEE COLLECTION <br /> All public school impact fees are due to Orange County and shall be <br /> paid to Orange County prior to a certificate of occupancy being issued <br /> for a dwelling unit. The fees will be collected by Orange County and/or <br /> by interlocal agreement between Orange County and a municipality located <br /> therein. <br /> All public school impact fees shall be properly identified by the <br /> appropriate benefit area and transferred for deposit in the appropriate <br /> trust account. If the type of new construction activity is not specified <br /> on the Schedule of Public School Impact Fees as contained in Section 3, <br /> the most nearly comparable type of housing on the Schedule shall <br /> determine the fee. <br /> Where there is an interlocal agreement in effect for collection of <br /> the public school impact fees by a municipality, the municipality must <br /> remit the fees to Orange County as provided in the agreement, including <br /> a report of the amount of funds collected and the benefit area from <br /> which the fees were collected. Upon receipt, the County shall deposit <br /> the fees in the appropriate trust fund. <br /> C. LIMITATION ON EXPENDITURE OF FUNDS <br /> Funds withdrawn from public school impact fee trust accounts must <br /> be used solely in accordance with the following provisions: <br />