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"Taxpayer" shall mean any person liable to Cabarrus <br />County for the collection, reporting and payment of the <br />taxes imposed by this Ordinance. <br /> <br />"Vehicle" shall mean any of the following: <br /> <br />bo <br /> <br />A motor vehicle of the private passenger type, <br />including a passenger van, mini-van, or sport <br />utility vehicle. <br />A motor vehicle of the cargo type, including <br />cargo van, pick up truck, or truck',with a gross <br />vehicle weight of 26,000 pounds or less used <br />predominately in the transportation of property <br />for other than commercial freight and that does <br />not require the operator to possess a <br />commercial drivers license. <br /> <br />A trailer or semitrailer with a gross vehicle <br />weight of 6,000 pounds or less. <br /> <br />Adopted this <br /> <br />day of , 2000. <br /> <br />Arne L. Fennel <br />Chairman <br /> <br />4 <br /> <br /> <br />