§ 117.02 LEVY OF TAX.
   A tax is hereby imposed and levied in an amount equal to 1-1/2% 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.
(1989 Code, § 119.02) (Ord. 876, passed 6-13-2000)