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dwelling and for each square foot of occupied enclosed floor <br /> 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 <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 4. Orange County shall establish annually at the <br /> time of the adoption of its annual budget 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 /> Section 5. As used in this Part, the term "net proceeds" <br /> means the gross proceeds of the tax less the cost to the County <br /> of collection and administering the tax. <br /> Section 6. This Part shall apply only to Orange County. <br /> Part 4. Provisions for repeal of other local acts, disclosure <br /> requirements and effective date. <br /> 11 <br /> 1111=1•11■1111■■ <br />