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. 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section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.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 of possession or control of tangible personal property for a fixed or indeterminate term for consideration. The term does not include any of the following:
      (1)   A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments.
      (2)   A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of $100 or 1% of the total required payments.
      (3)   The providing of tangible personal property along with an operator for a fixed or indeterminate period of time if the operator is necessary for the equipment to perform as designed. For the purpose of this division (3), an operator must do more than maintain, inspect, or set up the tangible personal property.
(G.S. § 105-164.(121))
   LONG-TERM LEASE or RENTAL. 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 365 continuous days and that is not a vehicle subscription.
(G.S. § 105-187.1(a)(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.
(G.S. §§ 105-187.1(a)(4), 160A-215.1(e)(2))
   TAX COLLECTOR. The individual appointed by the City Manager, pursuant to G.S. § 105-349 (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.
   TAX PAYER. 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 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; or
      (3)   A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less.
(G.S. § 160A-215.1(e)(1))
(1997 Code, § 32.15) (Ord. 2000-29, passed 10-10-2000; Ord. 2010-26, passed 12-14-2010)