Terms Used In Hawaii Revised Statutes 251-2

• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• Department: means the department of taxation. See Hawaii Revised Statutes 251-1
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lessor: means any person in the business of providing rental motor vehicles to the public. See Hawaii Revised Statutes 251-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Surcharge tax: means the rental motor vehicle and tour vehicle surcharge tax established under this chapter. See Hawaii Revised Statutes 251-1
• 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. See Hawaii Revised Statutes 251-1
• Tour vehicle operator: means a person who owns, manages, or dispatches tour vehicles. See Hawaii Revised Statutes 251-1
• vehicle: means every vehicle which is:

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

  (2) Designed to carry seventeen passengers or fewer. See Hawaii Revised Statutes 251-1