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e <br />34 <br />of five (5) per cent for each additional month or fraction <br />thereof until the tax is paid. <br />Any person who willfully attempts in any manner to <br />evade a tax imposed under this section or who willfully fails to <br />pay the tax.or make and file a return shall, in addition to all <br />other penalties provided by law, be guilty of a misdemeanor and <br />shall be punishable by a fine not to exceed one thousand dollars <br />i <br />($1,000.00) and imprisonment not to exceed thirty (30) days. <br />Section 5. Use and distribution of tax revenue. The <br />Board of Commissioners of Orange County shall decide on the <br />allocation of the revenues collected from this tax annually <br />during its budgeting process with particular consideration given <br />to providing funding for visitor information services, including <br />a County Visitors' Bureau, and support for cultural events. <br />The County may contract with nonprofit organizations to <br />undertake or carry out the activities and programs for which the <br />revenue may be expended. All contracts entered into with <br />nonprofit organizations shall require an annual financial audit <br />of any funds expended and a performance audit of contractual <br />obligations. <br />Section 6. Repeal. A tax levied under this section <br />may be repealed by ordinance adopted by the Orange County Board <br />of Commissioners. Repeal of a tax levied under this section <br />shall become effective on the first day of a month and may not <br />become effective until the end of the fiscal year in which the <br />repeal ordinance was adopted. Repeal of a tax levied under this <br />3 <br />