(1) “Rental Car” includes, without limitation, all automobiles; pickups; trucks, vans, and other motor vehicles designed and used primarily for the transportation of property, and any motorized passenger vehicles which are capable of being used on the highways of Oregon, offered by an operator under this code.

(2) “City Council” means the City Council of the City of Medford, Oregon.

(3) “Commercial Establishment” means any person or other entity who generates gross revenues by providing rental cars for a rental fee at any location within the corporate limits of the City.

(4) “Operator” means any person operating a commercial establishment

(5) “Renter” means a natural person, sole proprietorship, partnership, joint venture, association, corporation estate, trust or any other entity in the name of which a motor vehicle is rented under this subchapter.

(6) “Rental or Renting” means obtaining the use of a rental car from a commercial establishment at any location within the City for a rental fee. Excluded are leases or other transactions where title of a motor vehicle is permanently or temporarily transferred from the commercial establishment to any other person or entity, fees or charges for fueling, car seats, GPS devices, satellite radio, and similar devices, supplies, and commodities. If the rental originates at any location within the City, but the rental fee is collected at some other location outside the City, the operators who provided the rental car within the City shall be responsible for remittance of the tax, based on the total rental fee, wherever collected.

(7) “Rental Fee, Rent, or Gross Rent” means the gross fee, whatever the basis of its calculation, paid to a commercial establishment by any person for the rental of a Rental Car.

(8) “Tax” means either the tax payable or due by the person, operators or commercial establishment during the reporting period.

(9) “Transacting Business” means a commercial establishment’s solicitations to rent rental cars via the printed or telecommunications media, or arrangements for or obligation of payment for rental of a rental car.