<div class="chunk-title">Sec. 70-58. - Definitions.</div>
<div class="chunk-content">
            <p class="p0">
               The following definitions shall apply to this article:
               
            </p>
            <p class="p0">
               <span class="ital">Customer</span> shall mean any person that leases or rents a vehicle on a short-term lease or rental
               basis.
               
            </p>
            <p class="p0">
               <span class="ital">General Statutes</span> shall refer to the North Carolina General Statutes and any reference to a particular
               section thereof shall include the same as may be from time to time amended, modified,
               supplemented, revised or superseded.
               
            </p>
            <p class="p0">
               <span class="ital">Gross receipts</span> shall mean the total lease or rental price charged to a customer for the short-term
               lease or rental at retail of vehicles, excluding sales taxes and excluding the taxes
               imposed by this article.
               
            </p>
            <p class="p0">
               <span class="ital">Lease</span> or <span class="ital">rental</span> shall mean a transfer, for consideration, of the use but not the ownership of a vehicle
               to another for a period of time.
               
            </p>
            <p class="p0">
               <span class="ital">Person</span> shall mean any individual, trustee, executor, other fiduciary, corporation, unincorporated
               association, partnership, sole proprietorship, company, firm, or other legal entity.
               
            </p>
            <p class="p0">
               <span class="ital">Retail</span> shall mean the lease or rental of vehicles for any use or purpose other than for
               re-leasing or subleasing by the customer.
               
            </p>
            <p class="p0">
               <span class="ital">Short-term lease</span> or <span class="ital">rental</span> shall mean any vehicle lease or rental, whether written or verbal, which is made
               to the same person for a period of less than 365 continuous days.
               
            </p>
            <p class="p0">
               <span class="ital">Tax administrator</span> shall mean the Cabarrus County Tax Administrator.
               
            </p>
            <p class="p0">
               <span class="ital">Taxpayer</span> shall mean any person liable to Cabarrus County for the collection, reporting and
               payment of the taxes imposed by this article.
               
            </p>
            <p class="p0">
               <span class="ital">Vehicle</span> shall mean any of the following:
               
               <p class="incr1">
                  (1)
                  
               </p>
               		
               <p class="content2">
                  A motor vehicle of the private passenger type, including a passenger van, mini-van,
                  or sport utility vehicle.
                  
               </p>
               		
               
               <p class="incr1">
                  (2)
                  
               </p>
               		
               <p class="content2">
                  A motor vehicle of the cargo type, including cargo van, pick up truck, or truck with
                  a gross vehicle weight of 26,000 pounds or less used predominately in the transportation
                  of property for other than commercial freight and that does not require the operator
                  to possess a commercial drivers license.
                  
               </p>
               		
               
               <p class="incr1">
                  (3)
                  
               </p>
               		
               <p class="content2">
                  A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less.
                  
               </p>
               		
               
            
            <p class="historynote0">
               (Ord. No. 2000-04, Â§ 8, 11-20-00)
               
            </p></div>