*State Law reference— Footnote: The General Assembly enacted Session Law 2000-2 entitled "An Act to Repeal the Property Tax on Certain Vehicles Leased or Rented Under Retail Short-Term Leases or Rentals and to Replace the Tax Revenue with a Local Tax on Gross Receipts Derived from Retail Short-Term Leases or Rentals" (the "Act"). The Act designates certain vehicles offered at retail for short-term lease or rental as property classified and excluded from the tax base. It also amends G.S. ch. 160A by adding a new section, G.S. 160A-215.1, which authorized municipalities to levy a gross receipts tax on short-term lease or rentals of vehicles.
Sec. 10-226. Definitions.
Sec. 10-227. Levy of tax.
Sec. 10-228. Collection of the tax.
Sec. 10-229. Report and payment of tax.
Sec. 10-230. Taxpayer to keep records.
Sec. 10-231. Tax collector to provide forms.
Sec. 10-232. Situs.
Sec. 10-233. Penalties and remedies.
Sec. 10-234. Administration.
Sec. 10-235. Severability.
Sec. 10-236. Authority.
Sec. 10-237. Effective date.
Sec. 10-238. Food trucks.