For the purpose of this subchapter, the following definitions shall 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 (G.S.). The North Carolina General Statutes. 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section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.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 total lease or rental price charged to a customer for the short-term lease or rental at retail of vehicles, excluding sales taxes and excluding the taxes imposed by this subchapter.
LEASE OR RENTAL. A transfer, for consideration, of the use but not the ownership of property to another for a period of time.
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, whether made under a written or verbal contract or agreement, made to the same person for a period of less than 365 continuous days.
TAX ADMINISTRATOR. The County Tax Administrator, as selected by the Board of Commissioners, pursuant to G.S. § 105-349, to collect taxes on behalf of the town.
TAXPAYER. Any person liable for the taxes imposed by this subchapter.
VEHICLE. 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 of 26,000 pounds or less used predominantly in the transportation of property for other than a commercial freight, and that does not require the operator to possess a commercial driver's license; or
(3) A trailer or semi-trailer with a gross vehicle weight of 6,000 pounds or less.
(Ord. 2004-03, passed 9-14-2004)