Tarboro |
Code of Ordinances |
Part II. CODE OF ORDINANCES |
Chapter 17. TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS |
Article XII. TAX ON RETAIL SHORT-TERM LEASE OR RENTAL OF VEHICLES |
§ 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)