For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas or electricity, for use or consumption and not for resale, as the case may be; 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; and shall be determined without any deduction on account of the cost of transmitting said messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. GROSS RECEIPTS shall not include receipts received from the city for the sale to said municipality of any of the utility products or services mentioned above.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities, whether owned or leased, or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages.
(Prior Code, § 37.060) (Ord. 2706, passed 7-9-1985)