<div class="chunk-title">Sec. 36-19. - Definitions.</div>
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            <p class="p0">
               The following words, terms and phrases, when used in this article, shall have the
               meanings ascribed to them in this section, except where the context clearly indicates
               a different meaning:
               </p>
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               <span class="ital">Customer</span> means any person that leases or rents a vehicle on a shortterm lease or rental basis.
               </p>
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               <span class="ital">Gross receipts</span> means the total lease or rental price charged to a customer for the shortterm 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> means 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">Retail</span> means 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">Shortterm lease or rental</span> means 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> means the county tax administrator.
               </p>
            <p class="p0">
               <span class="ital">Taxpayer</span> means any person liable to the county for the collection, reporting and payment of
               the taxes imposed by this article.
               </p>
            <p class="p0">
               <span class="ital">Vehicle</span> means any of the following:
               
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                  (1)
                  </p>
               		
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                  A motor vehicle of the private passenger type, including a passenger van, minivan,
                  or sport utility vehicle;
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                  (2)
                  </p>
               		
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                  A motor vehicle of the cargo type, including cargo van, pickup 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; and
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                  (3)
                  </p>
               		
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                  A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less.
                  </p>
               		
               
            <p class="historynote0">
               (Code 1984, Â§ 14-91; Ord. of 6-19-2000, Â§ 1)
               </p></div>