§ 32.21 LEVY OF TAX.
   A tax is hereby 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.
(Prior Code, § 33.16) (Ord. passed 6-13-2000)
Statutory reference:
   Related provisions, see G.S. § 160A-211