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Resolution Agreement Page 2 of 7 <br /> Jurisdictions ("Orange County/City Occupancy Taxes"), as last amended prior to the date <br /> of this Agreement, each OTC will remit Orange County/City Occupancy Taxes on the <br /> gross receipts derived from such rentals,as defined in N.C. Gen. Stat. § 105-164.4(a)(3),as <br /> last amended. Each OTC will report and remit all such Orange County/City Occupancy <br /> Taxes through the following methods, at the option of each OTC: <br /> (i)Accommodation Provider Remit: All Orange County/City Occupancy Taxes <br /> will be reported and remitted to the providers of the accommodations in accordance <br /> with N.C. Gen. Stat. § 153A-155(c) and N.C. Gen. Stat. § 105-164.4(a)(3), as last <br /> amended. <br /> (ii)Partial Direct Remit: All Orange County/City Occupancy Taxes will be <br /> partially reported and remitted to the providers of the accommodations for further <br /> remittance to the Taxing Jurisdictions and partially reported and remitted directly <br /> to the Taxing Jurisdictions. Specifically,the portion of the Orange County/City <br /> Occupancy Taxes not reported and remitted to the providers of the <br /> accommodations in accordance with N.C. Gen. Stat. § 153A-155(c) and N.C. Gen. <br /> Stat. § 105-164.4(a)(3), as last amended prior to the date of this Agreement,must <br /> be reported and remitted directly by the OTC to the Taxing Jurisdictions. <br /> (iii)Full Direct Remit:All Orange County/City Occupancy Taxes not reported and <br /> remitted to the providers of the accommodations in accordance with N.C. Gen. <br /> Stat. § 153A-155(c)and N.C. Gen. Stat. § 105-164.4(a)(3),as last amended prior to <br /> the date of this Agreement, will be directly remitted by the OTC to the Taxing <br /> Jurisdictions. <br /> (iv)Each OTC will give advance notice to the Taxing Jurisdictions of its selected <br /> option(s)in each instance. <br /> (v)If registering for occupancy tax purposes or paying occupancy tax, each OTC <br /> will use its best efforts to do so by February 20, 2015. <br /> 5 N.C. Sess. Laws 2013-414, § 9 applies to the reporting and remittance obligations for <br /> Orange County/City Occupancy Taxes and governs all amounts required to be reported <br /> and remitted under this Agreement until and unless amended. <br /> 6. The Taxing Jurisdictions will not issue any assessments to any OTC for Orange <br /> County/City Occupancy Taxes for occupancy of accommodations facilitated by any OTC <br /> commencing between 1 January 2011 and 31 December 2014 or for occupancy of <br /> accommodations facilitated by any OTC commencing thereafter pursuant to reservations <br /> made between 1 January 2011 and 31 December 2014. <br /> 7. The OTCs agree that the Taxing Jurisdictions have the authority and jurisdiction to audit <br /> for purposes of Orange County/City Occupancy Taxes. Upon request, each OTC will <br /> 26399409_1—Orange County <br />