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herein, be guilty of a misdemeanor punishable as provided <br />by law. The taxpayer's records will be subject to an audit <br />by the County. <br /> <br /> SECTION 6. Delegation of Powers. The County Tax <br />Administrator shall exercise the powers authorized to the <br />County by G. S. 153A-156 (f) with the County Board of <br />Equalization and Review exercising the powers of the Tax <br />Review Board. <br /> <br /> sEcTION 7. Effective Date. This ordinance shall <br />become effective January 1, 2001. <br /> <br /> SECTION 8. Definitions. The following definitions <br />shall apply to this ordinance: <br /> <br /> "Customer" shall mean any person that leases or rents a <br />vehicle on a short-term lease or ~ental basis. <br /> <br /> "General Statutes" shall refer to the North Carolina <br />General Statutes and any reference to a particular section <br />thereof shall include the same as may be from time to time <br />amended, modified, supplemented, revised or superseded. <br /> <br /> ~Gross receipts" shall mean the total lease or rental <br />price charged to a customer for the short-term lease or <br />rental at retail of vehicles, excluding sales taxes and <br />excluding the taxes imposed by this ordinance. <br /> <br /> "Lease or rental" shall mean a transfer, for <br />consideration, of the use.but not the ownership of a <br />vehicle to another for a period of time. <br /> <br /> "Person" shall mean any individual, trustee, executor, <br />other fiduciary, corporation, unincorporated association, <br />partnership, sole proprietorship, company, firm, or other <br />legal entity. <br /> <br /> "Retail" shall mean the lease or rental of vehicles for <br />any use or purpose other than for re-leasing or subleasing <br />by the customer. <br /> <br /> "Short-term lease or rental" shall mean any vehicle <br />lease or rental, whether written or verbal, which is made <br />to the same person for a period of less than 365 continuous <br />days. <br /> <br /> <br />