(a)      Unless the context clearly requires otherwise, in this article the following words have the meanings indicated.

      (b)      "County" means a county of the State and Baltimore City.

      (c)      "Includes" or "including" means includes or including by way of illustration and not by way of limitation.

      (d)      "Person" means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, association, corporation, or other entity.

      (e)      "State" means:

            (1)      A state, possession, or territory of the United States;

            (2)      The District of Columbia; or

            (3)      The Commonwealth of Puerto Rico.

      (f)      "Tax collector" means the person or governmental unit responsible for collecting a tax.