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A BILL TO BE ENTITLED T <br /> AN ACT TO AUTHORIZE ORANGE COUNTY <br /> TO LEVY AN EXCISE TAX ON THE IMPACT OF <br /> LAND DEVELOPMENT FOR THE PURPOSE OF <br /> GENERATING REVENUES TO PAY PART OF THE <br /> COSTS OF CAPITAL FACILITIES REQUIRED BY GROWTH, <br /> AND TO REPEAL LOCAL ACTS AUTHORIZING LOCAL <br /> GOVERNMENTS IN ORANGE COUNTY TO LEVY IMPACT FEES <br /> THE GENERAL ASSEMBLY OF NORTH CAROLINA ENACTS: <br /> Section 1. Orange County is authorized to adopt an ordinance levying <br /> an excise tax on the impact of land development and providing for the <br /> administration, enforcement, and collection of such tax. <br /> Section 2. The following words or phrases shall have the meaning <br /> indicated when used in this Act. <br /> (1) Person. An individual , partnership, corporation, or other <br /> legal entity. <br /> (2) Land development. Land development shall mean: <br /> a. Construction of any dwelling unit for which a building <br /> permit was issued or should have been issued after the <br /> effective date of an ordinance adopted under this Act; <br /> or <br /> b. Construction of any commercial building enclosed floor <br /> space for which a building permit was issued or should <br /> have been issued after the effective date of an <br /> ordinance adopted under this Act. <br /> (3) Person responsible for the impact of land development. A <br /> person responsible for the impact of land development shall <br /> be the owner of any dwelling unit or commercial building <br /> enclosed floor space at the time an occupancy permit is <br /> issued for such dwelling unit or commercial floor space or, <br /> if no such permit is obtained, the date such dwelling unit or <br /> commercial floor space is occupied. <br /> (4) Commercial building enclosed floor space. All enclosed floor <br /> space designed or intended to be used for any purpose except: <br /> a. Single-family, two-family, or multi-family residences <br /> and accessory structures. <br /> b. Recreational facilities constructed as part of a <br /> residential development and used primarily by residents <br /> of the development. <br /> c. Governmentally owned buildings. <br /> d. Buildings owned and operated by non-profit entities for <br /> non-commercial and non-residential purposes. <br />