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3 <br />replacement of one dwelling unit by another or <br />the replacement or reconstruction of commercial <br />building enclosed floor space that was in <br />existence on the effective date of an ordinance <br />adopted pursuant to this act or of any such <br />floor space with respect to which an impact tax <br />adopted pursuant to this act has been paid. <br />(4) Net proceeds. The gross proceeds of the tax less the cost <br />to the County of collecting and administering the tax. <br />(5) Person. An individual, partnership, corporation, or other <br />legal entity. <br />(6) Person responsible for the impact of land development. The <br />owner of any dwelling unit or commercial building enclosed <br />floor space on the date an occupancy permit is issued for <br />such dwelling unit or commercial floor space or, if no such <br />permit. is issued, the date the .dwelling unit or commercial <br />floor space is occupied. <br />Section 2. Authorization. The Orange County School Capital <br />Impact Tax. <br />(a) Except as provided in subsection (b) of this Section, <br />Orange County may adopt an ordinance levying a tax on the impact of <br />land development within the County and provide for the administration, <br />enforcement and collection of the tax. <br />(b) Orange County may not adopt an ordinance pursuant to this <br />act if any ordinance pertaining to a system of impact fees to provide <br />for capital improvements to public schools within Orange County, <br />adopted pursuant to Sections 17-18.1 of Chapter 460 of the 1987 Session <br />Laws and Chapter 324 of the 1991 Session Laws, is in effect. <br />Section 3. Use of Tax Proceeds. The purpose of the tax <br />authorized by this act is to generate funds to partially offset the <br />cost of constructing new school capital facilities or replacing, <br />expanding or improving existing school capital facilities necessitated <br />in part by new growth within Orange County. Accordingly, the net <br />proceeds generated by the tax authorized by this act shall be deposited <br />by Orange County in its capital reserve improvements fund or funds <br />established under Part 2 of Article 3 of Chapter 159 of the General <br />Statutes and may be expended, to the extent otherwise authorized by <br />law, only for capital improvements projects related to public schools. <br />Section 4. Liability; Administration. An ordinance adopted <br />pursuant to this act shall provide that: <br />(1) A person responsible for the impact of land development <br />shall pay an impact tax for each square foot of dwelling <br />space and commercial building enclosed floor space for <br />which an occupancy permit is issued or, if no such permit <br />is issued, for each square foot of dwelling space in an <br />occupied dwelling and for each square foot of occupied <br />enclosed floor space in a commercial building. <br />(2) The tax shall be due on or before the date an occupancy <br />permit is initially issued for the dwelling unit or <br />commercial building enclosed floor space in question or, if <br />no such permit is issued, the date such dwelling unit or <br />commercial floor space is initially occupied. However, no <br />tax due shall be considered delinquent until sixty (60) <br />days after the tax becomes due. There shall be added to <br />delinquent taxes interest at the legal rate. <br />(3) Taxes authorized by this act may be collected pursuant to <br />G.S. 153A-147 or G.S. 160A-207. In addition, taxes <br />