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Resolution Agreement Page 2 of 7 <br />Jurisdictions ("Orange County/City Occupancy Taxes"), as last amended prior to the date <br />of this Agreement, each OTC will remit Orange County/City Occupancy Taxes on the <br />gross receipts derived from such rentals,as defined in N.C. Gen. Stat. § 105-164.4(a)(3),as <br />last amended. Each OTC will report and remit all such Orange County/City Occupancy <br />Taxes through the following methods, at the option of each OTC: <br />i)Accommodation Provider Remit: All Orange County/City Occupancy Taxes <br />will be reported and remitted to the providers of the accommodations in accordance <br />with N.C. Gen. Stat. § 153A-155(c) and N.C. Gen. Stat. § 105-164.4(a)(3), as last <br />amended. <br />ii)Partial Direct Remit: All Orange County/City Occupancy Taxes will be <br />partially reported and remitted to the providers of the accommodations for further <br />remittance to the Taxing Jurisdictions and partially reported and remitted directly <br />to the Taxing Jurisdictions. Specifically,the portion of the Orange County/City <br />Occupancy Taxes not reported and remitted to the providers of the <br />accommodations in accordance with N.C. Gen. Stat. § 153A-155(c) and N.C. Gen. <br />Stat. § 105-164.4(a)(3), as last amended prior to the date of this Agreement,must <br />be reported and remitted directly by the OTC to the Taxing Jurisdictions. <br />iii)Full Direct Remit:All Orange County/City Occupancy Taxes not reported and <br />remitted to the providers of the accommodations in accordance with N.C. Gen. <br />Stat. § 153A-155(c)and N.C. Gen. Stat. § 105-164.4(a)(3),as last amended prior to <br />the date of this Agreement, will be directly remitted by the OTC to the Taxing <br />Jurisdictions. <br />iv)Each OTC will give advance notice to the Taxing Jurisdictions of its selected <br />option(s)in each instance. <br />v)If registering for occupancy tax purposes or paying occupancy tax, each OTC <br />will use its best efforts to do so by February 20, 2015. <br />5 N.C. Sess. Laws 2013-414, § 9 applies to the reporting and remittance obligations for <br />Orange County/City Occupancy Taxes and governs all amounts required to be reported <br />and remitted under this Agreement until and unless amended. <br />6. The Taxing Jurisdictions will not issue any assessments to any OTC for Orange <br />County/City Occupancy Taxes for occupancy of accommodations facilitated by any OTC <br />commencing between 1 January 2011 and 31 December 2014 or for occupancy of <br />accommodations facilitated by any OTC commencing thereafter pursuant to reservations <br />made between 1 January 2011 and 31 December 2014. <br />7. The OTCs agree that the Taxing Jurisdictions have the authority and jurisdiction to audit <br />for purposes of Orange County/City Occupancy Taxes. Upon request, each OTC will <br />26399409_1—Orange County