<div class="chunk-title">Sec. 70-51. - Tax on gross receipts derived from retail short-term motor vehicle leases or rentals.</div>
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               The county hereby imposes and levies a tax of one and one-half percent of the gross
               receipts from the short-term lease or rental of vehicles at retail to the general
               public, as authorized by G.S. 153A-156.
               
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               (Ord. No. 2000-04, Â§ 1, 11-20-00)
               
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