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Resolution Agreement Page 1 of 6 RESOLUTION AGREEMENT This Resolution Agreement ( "Agreement ") is entered into by and between Orbitz, LLC, Trip Network, Inc., Travelocity.com LP, Expedia, Inc., Hotels.com L.P., and Hotwire, Inc. (individually "OTC" and collectively "OTCs "), and the County of Cabarius ( "Cabarrus "), effective the 1 st day of November 2014. WHEREAS, the OTCs contend that amendments to N.C. Gen. Stat. §§ 105 - 164.4(x)(3), 153A- 155(c), and 160A- 215(c) enacted by Session Law 2010 -31, § 31.6 ( "the Amendments ") are unconstitutional under the United States Constitution and the North Carolina Constitution and in violation of the federal Internet Tax Freedom Act, as amended; WHEREAS, Cabanas contends that the Amendments are lawful and that it has the right to collect occupancy taxes under the terms of the Amendments; WHEREAS, the parties desire to resolve their dispute without litigation; WHEREAS, the parties further desire to resolve all past potential occupancy tax liability of the OTCs since 1 January 2011 to Caban and to adopt a mutually agreeable reporting and remittance methodology on a prospective basis; and WHEREAS, the parties desire to enter into this Agreement to accomplish the above. NOW IT IS HEREBY DETERMINED AND AGREED: 1. This Agreement will resolve the OTCs' dispute with Cabarrus regarding the Amendments and all past potential occupancy tax liability to Cabarrus for occupancy of accommodations facilitated by any OTC commencing between 1 January 2011 and 31 October 2014 and for occupancy of accommodations facilitated by any OTC commencing thereafter pursuant to reservations made between 1 January 2011 and 31 October 2014. 2 Cabarrus acknowledges that this Agreement contains Tax Information, as defined in N.C. Gen. Stat. § 105 -259, and its provisions are therefore subject to the disclosure prohibitions of N.C. Gen. Stat. § 105 -259, N.C. Gen. Stat. § 153A- 148.1, and N.C. Gen. Stat. § 132 -1.1. 3. Registering for occupancy tax purposes or payment of occupancy tax does not constitute a concession that the OTCs are engaging in business within any locality in North Carolina or a concession that the OTCs are subject to any other tax or license in North Carolina. 4. For occupancy of accommodations facilitated by any OTC pursuant to reservations made on or after November 1, 2014 that are subject to the Caban County occupancy tax ( "Caban - us Occupancy Taxes "), as last amended prior to the date of this Agreement, each OTC will remit Cabarrus Occupancy Taxes on the gross receipts derived from such rentals, as defined in N.C. Gen. Stat. § 105 - 164.4(x)(3), as last amended. Each OTC will report 26398992_1 — Cabamis County Attachment number 1 G -3 Page 248