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The following definitions shall apply to this subchapter.
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section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.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 total lease or rental price charged to a customer for the short-term lease or rental of vehicles, including fuel charges, administrative fees, mandatory maintenance agreements, and the rental of optional equipment such as child seats, furniture blankets or hand trucks, 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 a vehicle 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.
RETAIL. Any vehicle lease or rental, whether written or verbal, which is made to the same person for a period of less than 365 continuous days.
SHORT-TERM LEASE OR RENTAL. Any vehicle lease or rental, whether written or verbal, which is made to the same person for a period of less than 365 continuous days.
TAX ADMINISTRATOR. The Surry County Tax Administrator.
TAXPAYER. Any person liable to Surry County for the collection, reporting and payment of the taxes imposed by this subchapter.
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; and
(3) A trailer or semi-trailer with a gross vehicle weight of 6,000 pounds or less.
(Ord. passed 2-19-2001)