§ 4-6.2-1. Definitions.

For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them in this section except in those instances where the context clearly indicates a different meaning:

Consumer means every person who, individually or through agents, employees, officers, representatives, or permittees, makes a taxable purchase of telephone service in the County.

County means the government of Fairfax County, Virginia. In this Article, whenever a service provider is required to provide notice, to remit taxes, or to report to the County, then that service provider shall provide that notice, those taxes, or that report to the Director of the County Department of Tax Administration.

Person means any individual, corporation, company, or other entity.

Residential consumer means the owner or tenant of property used primarily for residential purposes, including but not limited to, apartment houses and other multiple-family dwellings.

Service provider means any person who provides telephone service. (38-00-4, § 1)