<div class="chunk-title">ARTICLE III. - TAX ON GROSS RECEIPTS FROM RETAIL SHORT-TERM LEASE OR RENTAL OF MOTOR VEHICLES<sup>[3]</sup></div>
<div class="chunk-content"><br><div class="footnote-content"><div style="font-weight:bold;">Footnotes: </div> --- (<b>3</b>) ---
            
            <p class="refeditorFN"><b>Editor's noteâ€”</b>
               Ord. No. 2000-04, Â§Â§ 1â€”8, adopted Nov. 20, 2000, did not specifically amend this Code.
               Hence, inclusion of said ordinance provisions as Â§Â§ 70-51â€”70-58 was at the discretion
               of the editor to read as herein set out. See the Code Comparative Table.
               </p>
            
            <p class="refstatelawFN"><b>State Law referenceâ€” </b>
               Authority to levy a local tax on gross receipts derived from short-term leases or
               rentals, G.S. 153A-156.
               </p>
            
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