Collected cumulative traffic mitigation fees shall be deposited into accounts as follows:

    A.    The unincorporated area shall be divided into four benefit areas. The boundaries of the benefit areas are shown on Exhibit C, Map of Benefit Areas, on file with the board of supervisors. These benefit areas may be divided into sub-areas with the approval of the board.

    B.    There shall be a separate account for each benefit area and each sub-area. Seventy (70) percent of the fees collected for each building permit shall be deposited in the account for the benefit area or sub-area within which the project is located.

    C.    There shall be one countywide account. Thirty (30) percent of the fees collected for each building permit shall be deposited in the countywide account.

    D.    The benefit area and countywide accounts shall be interest-bearing trust funds administered by the county auditor. (Ord. 2002-59 § 1 (part))