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 heavy equipment 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section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.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 of heavy equipment, excluding sales taxes and excluding the taxes imposed by this subchapter.
HEAVY EQUIPMENT. Earthmoving, construction or industrial equipment that is mobile, weighs at least 1,500 pounds, and meets any of the descriptions listed below in this definition. The term includes an attachment for heavy equipment, regardless of the weight of the attachment.
(1) It is a self-propelled vehicle that is not designed to be driven on a highway; or
(2) It is industrial lift equipment, industrial material handling equipment, industrial electrical generation equipment or a similar piece of industrial equipment.
LEASE or RENTAL. A transfer, for consideration, of the use but not the ownership of the heavy equipment 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, whether written or verbal, which is made to the same person for a period of less than 365 continuous days.
TAX COLLECTOR. The County Director of Revenue Collections.
TAXPAYER. Any person liable for the collection, reporting and payment of the taxes imposed by this subchapter.
(Ord. 2009-04, passed 4-14-2009)