For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale and the consideration received for distributing, supplying, furnishing or selling electricity for use or consumption, and not for resale, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material, and for all services rendered therewith. GROSS RECEIPTS shall be determined without any deduction on account of the cost of transmitting the messages and without any deduction on account of the cost of the service, produce or commodity supplied, the cost of materials used, labor or service costs or any other expense.
PERSON. A natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation or municipal corporation or political subdivision of the state or any receiver, trustee, guardian or other representative appointed by a court.
TAXPAYER. A person engaged in the business of transmitting messages by means of electricity; distributing, supplying, furnishing or selling gas for use or consumption and not for resale; or distributing, supplying, furnishing or selling electricity for use or consumption and not for resale.
TREASURER. The City Treasurer.
(Ord. 87-52, passed 10-27-1987; Ord. 96-40, passed 10-22-1996)