<div class="chunk-title">Sec. 36-41. - Definitions.</div>
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            <p class="b0">
               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 heavy equipment on a short-term lease
               or rental basis from a taxpayer.
               </p>
            <p class="p0">
               <span class="ital">General Statutes</span> or <span class="ital">G.S.</span> shall refer to the North Carolina General Statues 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               supplemented, revised or superseded.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 by a taxpayer to customers for
               the short-term lease or rental at retail of heavy equipment, excluding sales taxes
               and excluding the taxes imposed by this article.
               </p>
            <p class="p0">
               <span class="ital">Heavy equipment</span> shall have the same meaning as defined in G.S. 153A-156.1.
               </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, and any other legal
               entity.
               </p>
            <p class="p0">
               <span class="ital">Short-term lease or rental</span> shall have the same meaning as defined in G.S. 105-187.1. Provided, however, a person
               is not considered to be in the short-term lease or rental business if the majority
               of the person's lease and rental gross receipts are derived from leases and rentals
               to a person who is a related person under G.S. 105-163.010.
               </p>
            <p class="p0">
               <span class="ital">Tax administrator</span> shall mean the county tax administrator.
               </p>
            <p class="p0">
               <span class="ital">Taxpayer</span> shall mean any person liable to the county for the collection, reporting and payment
               of the taxes imposed by this article.
               </p>
            <p class="historynote0">
               (Ord. of 10-6-2008, Â§ 1)
               </p></div>