Impact fees are tacked on to new construction, both commercial and residential. Doesn't make any difference if you are a Florida resident or not, everybody pays them. I actually believe they are tacked on to the developer or builder who merely passes on the cost to the ultimate buyer. Usually buried in the cost of the new home. They typically pay for schools and roads.
We currently live in Pasco county and there was some recent talk of a 25K impact fee being assessed against commercial property which ultimately raised a concern in the county about keeping businesses out of the county with such a fee. Current Pasco county impact fees on a new home are around $12,000 and they are considering a $3,900 increase. Wonderful!! Here's an article about it.
http://www.sptimes.com/2006/08/09/Pa...es_impac.shtml