For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Baldwin Park.
MONTH. A calendar month.
PERSON. Any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society, individual, or municipal corporation.
SERVICE SUPPLIER. A person required to collect and remit a tax under the provisions of this subchapter.
SERVICE USER. A person required to pay a tax imposed by this subchapter; SERVICE USER shall not mean or include any public entity.
TAX ADMINISTRATOR. The City Manager of the city or his designee.
TELEPHONE CORPORATION, ELECTRICAL CORPORATION, GAS CORPORATION, WATER CORPORATION and CABLE TELEVISION CORPORATION. These terms shall have the same meanings as defined in Cal. Pub. Util. Code §§ 234, 218, 241 and 215-5, respectively. ELECTRICAL CORPORATION and WATER CORPORATION shall be construed to include any organization, municipality or agency engaged in the selling or supplying of electrical power or water, respectively, to a service user.
UTILITY TAX YEAR. The fiscal year; provided, that the initial utility tax year shall be the effective date of this subchapter through June 30, 1986, inclusive.
('83 Code, § 3.32.040) (Ord. 908, passed - -85)