In this subtitle the following words have the meanings indicated. “Commissioner” means the Commissioner of Financial Regulation. “Interest” has the meaning stated in § 12–101 of this title. “Lender” means a licensee or a person who makes a loan subject to this subtitle. “Licensee” means a person who is required to be licensed under Title 11, Subtitle 2 of the Financial Institutions Article, the Maryland Consumer Loan Law – Licensing Provisions, regardless of whether the person is actually licensed. “Loan” means any loan or advance of money or credit subject to this subtitle, regardless of whether the loan or advance of money or credit is or purports to be made under this subtitle. “Loan” does not include an installment sale agreement as defined in § 12–601 of this title. “Person” includes an individual, corporation, business trust, statutory trust, estate, trust, partnership, association, two or more persons having a joint or common interest, or any other legal or commercial entity. “Tip” has the meaning stated in § 12–101 of this title. “Wages” means all remuneration paid to any employee for the employee’s employment, including the cash value of all remuneration paid in any medium other than cash.