§ 17-477. Levy of tax.  


Latest version.
  • 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-21.I.

(Ord. No. 00-35, § 2, 12-11-00)