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-215.1.
(1997 Code, § 32.16) (Ord. 2000-29, passed 10-10-2000)