§ 105-550. Definitions. - North Carolina Statutes

SUBCHAPTERIX.  MULTICOUNTY TAXES.

Article 50.

Regional TransitAuthority Vehicle Rental Tax.

§ 105‑550.  Definitions.

The definitions in G.S. 105‑164.3and the following definitions apply in this Article:

(1)        Authority. – Aregional public transportation authority or a regional transportation authoritycreated pursuant to Article 26 or Article 27 of Chapter 160A of the GeneralStatutes.

(2)        Long‑termlease or rental. – Defined in G.S. 105‑187.1.

(3)        Motorcycle. –Defined in G.S. 20‑4.01.

(4)        Repealed by SessionLaws 1998‑98, s. 33.

(5)        Publictransportation system. – Any combination of real and personal propertyestablished for purposes of public transportation. The systems may include oneor more of the following: structures, improvements, buildings, equipment,vehicle parking or passenger transfer facilities, railroads and railroad rights‑of‑way,rights‑of‑way, bus services, shared‑ride services, high‑occupancyvehicle facilities, carpool and vanpool programs, voucher programs,telecommunications and information systems, integrated fare systems, bus lanes,and busways. The term does not include, however, streets, roads, or highwaysexcept to the extent they are dedicated to public transportation vehicles or tothe extent they are necessary for access to vehicle parking or passengertransfer facilities.

(6)        Short‑termlease or rental. – A lease or rental that is not a long‑term lease orrental.

(7)        U‑drive‑itvehicle. – Defined in G.S. 20‑4.01. (1997‑417, s. 3; 1998‑98,s. 33; 1999‑452, s. 26.)