In this title the following words have the meanings indicated. “Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services. “Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act. “Governmental entity” means: a governmental unit; and an instrumentality of: one or more states; one or more political subdivisions of a state; or one or more states and political subdivisions of states. “Governmental unit” means: this State or a political subdivision, unit, or instrumentality of this State; another state or a political subdivision, unit, or instrumentality of that state; and a unit or instrumentality of a political subdivision of this State or of another state. “Tax collector” means the person or governmental unit responsible for collecting a tax. “Tax collector” includes: the Comptroller; the Department, with respect to: the financial institution franchise tax; and the public service company franchise tax; and the registers of wills, with respect to the inheritance tax. “Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2–102 of this article. “Tax compliance organization” means an organization: a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws; the membership of which consists solely of: states; or state tax collectors, comptrollers, or directors of revenue and their employees; and of which the State is a member or participant.