§251-1  Definitions.  As used in thischapter, unless the context otherwise requires:

"Department" means the department oftaxation.

"Director" means the director oftaxation.

"Lessor" means any person in thebusiness of providing rental motor vehicles to the public.

"Person" has the same meaning asdefined in section 237-1.

"Rental motor vehicle" or"vehicle" means every vehicle which is:

(1)  Self-propelled and every vehicle which ispropelled by electric power but which is not operated upon rails which isrented or leased or offered for rent or lease in this State, whether forpersonal or commercial use, for a period of six months or less; and

(2)  Designed to carry seventeen passengers or fewer.

"Rental motor vehicle" or"vehicle" shall not include:

(1)  Mopeds as defined in section 286-2;

(2)  Any trucks, truck-tractors, tractor-semitrailercombinations, or truck-trailer combinations, with:

(A)  A manufacturer's nominal carrying capacityof one thousand pounds or more; and

(B)  A barrier or separation between theoperator's compartment and the cargo area; and

(3)  Cargo vans with no more than two seats, includingthe driver's seat; provided that vans with a recreational vehicle converterpackage and vans with quick release passenger seats shall not be classified ascargo vans.

"Surcharge tax" means the rentalmotor 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 personsfor pleasure or sightseeing trips, or transporting persons to pleasure orsightseeing cruises or destinations.  The term does not include any vehicleused solely for the purposes of transporting individuals to and from a place ofwork or a public or private school or of transporting persons withdisabilities.

"Tour vehicle operator" means aperson who owns, manages, or dispatches tour vehicles. [L 1991, c 263, pt of§1; am L 1992, c 77, §1 and c 126, §1]