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permit is issued, for each square foot of dwelling <br /> space in an occupid dwelling and for each square foot <br /> of occupied enclosed floor space in a commercial <br /> 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 <br /> or, if no such permit is issued, the date such dwelling <br /> unit or commercial floor space is initially occupied. <br /> However, no tax due shall be considered delinquent un- <br /> til sixty (60) days after the tax becomes due. There <br /> shall be added to delinquent taxes interest at the <br /> legal rate. <br /> (3) Taxes authorized by this Part may be collected pursuant' <br /> to G.S. 153A-147 or G.S. 160A-207. In addition, taxes <br /> authorized by this Part may be recovered in a civil ac- <br /> tion in the nature of debt including an award of <br /> reasonable attorney fees as part of costs. <br /> Section 7. The governing body of the District, after con- <br /> sultation with Orange County, the Town of Carrboro and the Town <br /> of Chapel Hill, shall establish annually at the time of the adop- <br /> tion of the annual budget of Orange County the tax rate to be <br /> levied per square foot of dwelling space and per square foot of <br /> commercial building enclosed floor space for the ensuing fiscal <br /> year. Different tax rates may be established for different types <br /> of commercial construction. <br /> • <br /> 7 <br />