§ 39.02  DEFINITIONS.
   In addition to the common meanings of words, the following definitions shall be applicable herein:
   CUSTOMER shall mean any person that leases or rents a vehicle on a short-term lease or rental basis.
   GENERAL STATUTES 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section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.
   GROSS RECEIPTS shall mean the amount that is or would be reported as gross receipts on a business' state income tax return, 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.
   LEASE OR RENTAL shall mean a transfer, for consideration, of the use but not the ownership of property to another for a period of time. (G.S. § 105-164.3(17))
   LONG-TERM LEASE OR RENTAL shall mean a lease or rental made under a written agreement to lease or rent one or more vehicles to the same person for a period of at least three hundred sixty-five (365) continuous days and that is not a vehicle subscription.  (G.S. § 105-187.1(3))
   PERSON shall mean any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
   SHORT-TERM LEASE OR RENTAL shall mean any lease or rental of a vehicle that is not a long-term lease or rental. (G.S. § 160A-215.1(e)(1) and G.S. § 105-187.1(4))
   TAX COLLECTOR shall refer to that individual appointed by the governing body pursuant to (G.S. § 105-349) (the provisions of the municipal charter), to collect taxes on behalf of the City of Monroe and any other person authorized to carry out the duties and functions of such individual.
   TAXPAYER means any person liable for the taxes imposed by this Ordinance.
   VEHICLE shall mean any of the following:
      (1)   A motor vehicle of the private passenger type, including a passenger van, minivan, or sport utility vehicle.
      (2)   A motor vehicle of the cargo type, including a cargo van, pickup truck, or truck with a gross vehicle weight rating 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 driver's license.
      (3)   A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less.
(G.S. §160A-215.1(e)(2))  (Ord. O-2000-28, passed 6-6-00)