Reg. 19-475.1. Distinction between transporting for hire and certain related activities.
The hiring of mobile equipment (cranes, airplanes, limousines, etc.) is deemed rental, leasing or licensing for use of tangible personal property whenever the charge is for a fixed sum or hourly rate. By comparison, the activity of a common carrier conveying goods or persons for a fee based upon distance, and not time, shall be considered transporting for hire.
(Ord. No. 6674, ยง 3, 3-23-87)