<div class="chunk-title">Sec. 14-201. - Definitions.</div>
<div class="chunk-content">
            <p class="p0">
               In addition to the common meanings of words, the following definitions shall be applicable
               in 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               supplemented, revised or superseded.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 amount that is or would be reported as gross receipts on a state income
               tax return of a business, or on the federal income tax return filed with the state
               income tax return if the state return does not separately state gross receipts for
               the most recently completed tax year. Taxes collected hereunder are not subject to
               the tax herein imposed and are not included in gross receipts.
               </p>
            <p class="p0">
               <span class="ital">Lease or rental</span> shall mean a transfer, for consideration, of the use but not the ownership of property
               to another for a period of time.
               </p>
            <p class="p0">
               <span class="ital">Long-term lease or rental</span> shall mean a lease or rental made under a written agreement to lease or rent property
               to the same person for a period of at least 365 continuous days.
               </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">Short-term lease or rental</span> shall mean any lease or rental of a vehicle that is not a long-term lease or rental.
               </p>
            <p class="p0">
               <span class="ital">Tax collector</span> shall refer to the county tax administrator and any other person authorized to carry
               out the duties and functions of such individual.
               </p>
            <p class="p0">
               <span class="ital">Taxpayer</span> means any person liable for 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, minivan,
                  or sport utility vehicle.
                  </p>
               		
               
               <p class="incr1">
                  (2)
                  </p>
               		
               <p class="content2">
                  A motor vehicle of the cargo type, including a cargo van, pickup truck, or truck with
                  a gross vehicle weight of 26,000 pounds or less used predominantly 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 semi-trailer with a gross vehicle weight of 6,000 pounds or less.
                  </p>
               		
               
            <p class="historynote0">
               (Ord. of 2-5-2001)
               </p></div>