§ 32.02  LEVY OF TAX.
   A tax is imposed and levied in an amount equal to 1.5% of the gross receipts derived from the short-term lease or rental of vehicles at retail to the general public. This tax on gross receipts is in addition to the privilege taxes authorized by G.S. § 160A-211.
(Ord. 2000-10, passed 6-12-00)