; and (B) in a case in which an employer is not experiencing economic hardship, an assessment of direct and indirect financial losses (including impact on local businesses (such as downstream job and supply chain loss and decreases in customer base), and impact on tax revenue) that will be experienced by such unit. (2) Payment by employer (A) In general In the case of an employer that is not experiencing an economic hardship and that orders a plant closing or mass layoff, the employer not later than 30 days prior to such closure or mass layoff, shall— (i) pay to the Impacted Workers Fund established under section 505 of the Public Works and Economic Development Act of 1965 (if such a Fund has been established) of the State in which each county is located that, in accordance with paragraph (1)(B), will experience financial losses as a result of such order, an amount equal to such financial losses to be dispersed in accordance with such section