§ 10-371. Definitions.

For purposes of this article, the following terms shall have the following meanings respectively ascribed to them:

Month or monthly period shall mean the calendar months of any year.

Rental charge means the total value received by a rental motor vehicle concern for the rental or lease for thirty-one (31) or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lease including, but not limited to, charges based on time or mileage and charges for insurance coverage or collision damage waiver, but excluding all charges for motor fuel taxes or sales taxes.

Rental motor vehicle means a motor vehicle designed to carry ten (10) or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver regardless of whether such vehicle is licensed in the State of Georgia.

Rental motor vehicle concern means a person or legal entity which owns or leases five (5) or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value.

Tax, excise tax or taxes shall mean the tax imposed by this article.

(Ord. No. 21-96, § 1, 5-23-96)