Section 11-2201. Definitions

When used in this chapter, the following terms
  shall mean and include:
    1. "City". The city of New York.
    2. "Commissioner of finance". The commissioner of finance of the city.
    3. "Highway". The entire width between the boundary lines of every way
  publicly maintained when any part thereof is open  to  the  use  of  the
  public for purposes of vehicular travel.
    4.  "Individual  resident".  One  or more natural persons other than a
  firm, copartnership,  trustee  or  trustees  conducting  a  business  or
  association  who,  or  one  of  whom, owns a motor vehicle registered or
  required to be registered pursuant to section four hundred  one  of  the
  vehicle  and  traffic  law, the registration fees for which are provided
  for by subdivision six of said section, who, at the time he or she makes
  application for registration or renewal thereof of  such  motor  vehicle
  (or  such application is made on his or her behalf): (a) is domiciled in
  the city, unless he or she maintains no permanent place of abode in  the
  city,  maintains  a  permanent  place of abode elsewhere, and during the
  period of one year next preceding the date upon which  such  application
  is  made,  spent in the aggregate not more than thirty days in the city;
  or (b) is not domiciled in the city but maintains a permanent  place  of
  abode  in the city and, during the period of one year next preceding the
  date upon which such application is made, spent in  the  aggregate  more
  than  one  hundred eighty-three days in the city, unless such individual
  is in the armed forces of the United States.
    5. "Motor vehicle". Every vehicle, except electrically-driven  invalid
  chairs being operated or driven by an invalid, operated or driven upon a
  public  highway  by any power, other than muscular power, which includes
  electric power obtained from overhead  trolley  wires,  except  vehicles
  which run only upon rails or tracks.
    6.  "Other  resident".  Every firm, copartnership, trustee or trustees
  conducting a business or association or  a  corporation,  who  or  which
  regularly  keeps,  stores,  garages or maintains within the city a motor
  vehicle owned by  it  which,  at  the  time  it  makes  application  for
  registration  or  renewal  of  registration  thereof,  is  registered or
  required to be registered pursuant to subdivision six  of  section  four
  hundred one of the vehicle and traffic law.
    7.  "Person".  Unless otherwise indicated, an individual, partnership,
  society,  association,   joint-stock   company,   corporation,   estate,
  receiver,  trustee,  assignee,  referee  or any other person acting in a
  fiduciary or representative capacity, whether appointed by  a  court  or
  otherwise, and any other form of unincorporated enterprise.
    8. "Owner". A person, other than a lien holder, having the property in
  or  title  to  a vehicle. The term includes a person entitled to the use
  and possession of a vehicle subject to a security  interest  in  another
  person.
    9. "Vehicle". Every device in, upon or by which any person or property
  is  or  may be transported or drawn upon a highway, except devices moved
  by human power or used exclusively upon stationary rails or tracks.
    10. "Leased or rented passenger motor  vehicles".  Any  motor  vehicle
  owned  by any person engaged in the business of renting or leasing motor
  vehicles to be operated on the public highways for  carrying  passengers
  registered  or  required  to  be registered pursuant to any provision of
  section four hundred one of the vehicle and traffic law,  which  vehicle
  at  the  time when application is made for registration, re-registration
  or renewal thereof is regularly kept, stored, garaged or  maintained  in
  the  city,  including such vehicles which have been rented and leased by
  the owner and are in possession of lessees  when  such  application  for
  registration, re-registration or renewal is made.

    11.  "Tax  appeals  tribunal." The tax appeals tribunal established by
  section one hundred sixty-eight of the charter.