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2. The relocation within Orange County of any <br />i <br />structure located within the County on the ef- <br />fective date of an ordinance adopted pursuant <br />to Part 3 of this Act or any structure with <br />respect to which an impact tax pursuant to Part <br />3 of this Act has been paid; <br />3. Within the County, the reconstruction or re- <br />placement of one dwelling unit by another or <br />the replacement or reconstruction of commercial <br />building enclosed floor space that was in <br />existence on the effective date of an ordinance <br />adopted pursuant to Part 3 of this Act or of <br />any such floor space with respect to which an <br />impact tax adopted pursuant to Part 3 of this <br />Act has been paid. <br />(5) Person. An individual, partnership, corporation, or <br />other legal entity. <br />(6) Person responsible for the impact of land development. <br />The owner of any dwelling unit or commercial building <br />enclosed floor space on the date an occupancy permit is <br />issued for such dwelling unit or commercial floor space <br />or, if no such permit is issued, the date the dwelling <br />unit or commercial floor space is occupied. <br />Part 2. The Impact Tax District. <br />Section 1. There shall be an Orange County Impact Tax Dis- <br />trict which shall include all of Orange County outside the cor- <br />4 <br />