§ 39.03  LEVY OF TAX.
   A tax is hereby imposed and levied in an amount equal to one and one-half percent (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. O-2000-28, passed 6-6-00)