Section R. 207.121 - DefinitionsRule 1.
(1) As used in these rules:(a) "Act" means Act No. 248 of the Public Acts of 1987, being S207.371 et seq. of the Michigan Compiled Laws, and known as the airport parking tax act.(b) "Administrator" means the administrator within the bureau of revenue of the department who is responsible for the administration of the excise tax.(c) "Cash discount" means a reduction of the original charge or debt given for a prompt payment or a payment in cash.(d) "Charge for a transaction" means the amount imposed upon a transaction, after any discount allowed under these rules, by a person engaged in the business of providing an airport parking facility.(e) "Department" means the department of treasury.(f) "Excise tax" means the tax imposed by the act.(g) "Quantity discount" means a discount allowed a customer for frequent or numerous transactions.(h) "Trade discount" means a price reduction given to a particular class of customer, such as a discount given to a travel agency or its customers.(2) As used in the act and these rules, "person engaged in the business of providing an airport parking facility" means a person who provides an airport parking facility for persons who use or intend to use a regional airport facility during the time a motor vehicle is parked in an airport parking facility.(3) A term defined in the act has the same meaning when used in these rules.(4) As used and defined in the act, "motor vehicle" includes a vehicle that is disabled or abandoned in an airport parking facility.Mich. Admin. Code R. 207.121