The following words and phrases when used in this article shall, for the purposes of this article, have the following respective meanings:
(a) "Person" includes individuals, firms, partnerships, associations, corporations and combinations thereof, of whatever form or character
(Ord. 4-30-71);
(b) "Public utility service" means all services and tangible personal property purchased within this Municipality from a seller operating under a public utility license or permit from the Public Service Commission of the State, or from a seller classified as a public utility subject to the jurisdiction of the Public Service Commission of the State, including but not necessarily limited to, telephone service, electric service, gas service including bottled or liquid gas, motor carriers, garbage haulers, water service and sanitary sewer service, if purchased, used or consumed within the corporate limits;
(Ord. 91-02. Passed 7-1-91.)
(c) "Purchaser" includes every person who purchases, uses or consumes a public utility service;
(d) "Seller" includes every person, whether a public service corporation, a Municipality or private corporation, classified as a public utility and subject to the jurisdiction of the Public Service Commission, who sells, furnishes or supplies a public utility service; and
(e) "User" means the owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.
(Ord. 4-30-71)