§251-1 Definitions. As used in this chapter, unless the context otherwise requires:
"Car-sharing organization" means a rental motor vehicle lessor that operates a membership program in which:
"Department" means the department of taxation.
"Lessor" means any person in the business of providing rental motor vehicles to the public.
"Person" has the same meaning as defined in section 237-1.
"Rental motor vehicle" or "vehicle" means every vehicle which is:
"Rental motor vehicle" or "vehicle" shall not include:
"Surcharge tax" means the rental motor vehicle and tour vehicle surcharge tax established under this chapter.
"Tour vehicle" means any vehicle, including vans, minibuses, and buses used for the purpose of transporting persons for pleasure or sightseeing trips, or transporting persons to pleasure or sightseeing cruises or destinations. The term does not include any vehicle used solely for the purposes of transporting individuals to and from a place of work or a public or private school or of transporting persons with disabilities.
"Tour vehicle operator" means a person who owns, manages, or dispatches tour vehicles. [L 1991, c 263, pt of §1; am L 1992, c 77, §1 and c 126, §1; am L 2014, c 110, §3; am L 2021, c 117, §28]