§ 31.15 TAX ON GROSS RECEIPTS DERIVED FROM RETAIL SHORT-TERM MOTOR VEHICLE LEASES OR RENTALS.
   The county hereby imposes and levies a tax of 1½% of the gross receipts from the short-term lease or rental of vehicles at retail to the general public as authorized by G.S. § 153A-156.
(Ord. passed 8-21-00)