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only for improvements that are located within the <br />1 <br />corporate limits of that municipality or within its <br />extra- territorial planning jurisdiction or transition <br />area(s) as established under a joint planning agreement <br />with Orange County, except that Chapel Hill and Carrboro <br />may by agreement expend funds on joint projects that <br />transcend each other's jurisdictional boundaries, such <br />as road or drainage improvement projects. <br />Section 6. An ordinance adopted under this Part shall <br />provide that: <br />(1) A person responsible for the impact of land development <br />shall pay an impact tax for each square foot of dwelling <br />space and commercial building enclosed floor space for <br />which an occupancy permit is issued or, if no such permit <br />is issued, for each square foot of dwelling space in an <br />occupied dwelling and for each square foot of occupied <br />enclosed floor 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 or, <br />if no such permit is issued, the date such dwelling unit <br />or commercial floor space is initially occupied. <br />However, no tax due shall be considered delinquent until <br />sixty (60) days after the tax becomes due. There shall <br />be added to delinquent taxes interest at the legal rate. <br />7 <br />