§ 39.08  SITUS.
   The transaction giving rise to the tax herein levied shall be deemed to have occurred at the location of the entity from which the customer takes delivery of the vehicle.
(Ord. O-2000-28, passed 6-6-00)
Statutory reference:
   Gross receipts tax on short-term leases or rentals, see G.S. § 160A-215.1(b)