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There is a Reserve for Fair Funding for Schools included in the Education function of the General Fund totaling $988,000. The Reserve fund is to be contractually distributed equally to the two school systems with Chapel Hill Carrboro City Schools receiving $494,000 and Orange County Schools receiving $494,000 to address school safety and health needs. Section VIII. Schedule B License In accordance with Schedule B of the Revenue Act, Article 2, Chapter 105 of the North Carolina State Statutes, and any other section of the General Statutes so permitting, there are hereby levied privilege license taxes in the maximum amount permitted on businesses, trades, occupations or professions which the County is entitled to tax. Section IX. Animal Licenses A license costing $5 for sterilized dogs and sterilized cats is hereby levied. A license for un- sterilized dogs and a license for un-sterilized cats is $30 per animal. Section X. Board of Commissioners' Compensation The Board of County Commissioners authorizes that: e Salaries of County Commissioners will be adjusted by any cost of living increase, any in- range salary increase and/or any other general increase granted to permanent County employees. For fiscal year 2008-09, this includes adjusting Commissioners' salaries effective July 1, 2008 by the equivalent of the 2.25 percent Cost of Living Adjustment increase for permanent employees and adjusting Commissioners' salaries effective December 1, 2008 by the equivalent of the 2 percent In-Range Salary increase for permanent employees. e Annual compensation for County Commissioners will include the County contribution for health insurance, dental insurance and life insurance that is provided for permanent County employees, provided the Commissioners are eligible for this coverage under the insurance contracts and other contracts affecting these benefits. • County Commissioners' compensation includes eligibility to continue to participate in the County health insurance at term end as provided below: ✓ If the County Commissioner has served less than two full terms in office (less than eight years), the Commissioner may participate by paying the full cost of such coverage. (If the Commissioner is age 65 or older, Medicare becomes the primary insurer and group health insurance ends.) ✓ If the County Commissioner has served two or more full terms in office (eight years or more), the County makes the same contribution for health insurance coverage that it makes for an employee who retires from Orange County after 10 years service as a permanent employee. If the Commissioner is age 65 or older, Medicare becomes the