As used in this chapter, the following words and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
A. Car rental business shall mean the business of renting cars, automobiles, vans, or trucks with three-fourths (3/4) ton or less manufacturer’s rated capacity without a driver, operator or chauffeur. The tax will still apply to any business even if the above items are not their primary business.
B. Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the car rental business.
C. Rent shall mean to hire out vehicles at stipulated rates per mile, per hour, per day, per week, or per month; provided, however, that such term shall not include the act of hiring out vehicles for a period exceeding thirty (30) consecutive days, and no tax shall be collected pursuant to this section for any vehicle rental contract to the same renter for a period exceeding thirty (30) consecutive days.
D. Taxpayer shall mean any person engaged in a car rental business herein defined who is required to pay the tax herein imposed.
E. Vehicle rental contract shall mean each agreement with a car rental business to rent a vehicle for thirty (30) or fewer consecutive days and each vehicle rented under a single document shall be considered a separate vehicle rental contract. A vehicle rental contract shall be considered to be made within the city if the rental contract is executed by the renter within the city or the renter takes possession of the vehicle within the city.
EXCEPTIONS: The tax imposed by this section shall not be measured by, and no tax shall be collected for:
1. Any vehicle rental contract in which the vehicle is provided on a complimentary basis or for which no consideration is charged; and
2. Any vehicle rental contract for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967, as it is amended from time to time.
F. City Finance Director shall mean the person appointed by the Mayor to that position or the individual designated by the City Finance Director to perform these duties for him or her.