For the purpose of this chapter, the following definitions apply unless the context clearly indicates or requires a different meaning.
CUSTOMER. Any person that leases or rents a vehicle on a short-term lease or rental basis.
GENERAL STATUTES. 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section thereof, shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.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. The amount that is or would be reported as gross receipts on a business’s 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. A transfer, for consideration, of the use but not the ownership of property to another for a period of time. (See G.S. § 105-164.3(121))
LONG-TERM LEASE OR RENTAL. 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. (See G.S. § 105-187.1(3).)
PERSON. Any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm or other legal entity.
SHORT-TERM LEASE OR RENTAL. Any lease or rental of a vehicle that is not a long-term lease or rental. (See G.S. § 160A-215.1(e)(2) and G.S. § 105-187.1(a)(7).)
TAX COLLECTOR. The individual appointed by the governing body pursuant to G.S. § 105-349 and the provisions of the municipal charter, to collect taxes on behalf of the city, and any other person authorized to carry out the duties and functions of such individual.
TAXPAYER. Any person liable for the taxes imposed by this chapter.
VEHICLE. Any of the following:
(1) A motor vehicle of the private passenger type, including a passenger van, mini-van or sport utility vehicle;
(2) 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 driver’s license; or
(3) A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less. (See G.S. § 160A-215.11(e)(2).)
(Code 2019, § 22-1)