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9 <br /> of five percent (5%) of the tax due, with an additional tax <br /> penalty of five percent (5%) for each additional month or <br /> fraction thereof until the tax is paid. The Board of County <br /> Commissioners may, for good cause shown, compromise or forgive <br /> the tax penalties imposed by this section. <br /> Any person who willfully attempts in any manner to evade a <br /> tax imposed under this section or who willfully fails to pay the <br /> tax or make and file a return shall, in addition to all other <br /> penalties provided by law, be guilty of a misdemeanor. <br /> (e) Use and distribution of tax revenue. The Board of <br /> .Commissioners of Orange County shall use the proceeds collected <br /> from this tax solely for capital projects . The proceeds shall be <br /> placed in a Capital Reserve Fund to be expended only for capital <br /> projects, including debt service for capital projects . All <br /> interest earned from investment of the funds in the Capital <br /> Reserve Fund shall be held and expended only in accordance with <br /> the provisions of this subsection. <br /> (f) Effective date of the levy. A tax levied under this <br /> section shall become effective on the date specified in the <br /> resolution levying the tax. That date must be the first day of a <br /> calendar month, however, and may not be earlier than the first <br /> day of the second month after the date the resolution is adopted. <br /> (g) Repeal . A tax levied under this section may be <br /> repealed by a resolution adopted by the Orange County Board of <br /> Commissioners . Repeal of a tax levied under this section shall <br /> become effective on the first day of a month and may not become <br /> effective until the end of the fiscal year in which the repeal <br /> resolution was adopted. Repeal of a tax levied under this <br /> section does not affect liability for a tax, its collection and <br /> its payment to Orange County that was attached before the <br /> effective date of the repeal, nor does it affect a right to a <br /> refund of a tax that accrued before the effective date of the <br /> repeal . <br /> Sec . 2 . This act is effective upon ratification. <br /> lsg-8 <br /> enttax.exB <br />