Sec. 10-227. Levy of tax.
   A tax is hereby imposed and levied in an amount equal to one and one-half (1.5) percent 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.
(Ord. No. 2008-21, 11-5-08)