For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distribution, 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 materials used, labor or service cost, or any other expenses whatsoever. GROSS RECEIPTS shall not include receipts from the village for the sale to the village of any utility products or services.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the state, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within the state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within the state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representation is located in the state permanently or temporarily, or whether such person, subsidiary other affiliate is licensed or qualified to do business in the state.
PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail.
TAX COLLECTOR. The person delivering electricity to the purchaser.
(Ord. 93-12-113, passed 12-14-1993; Ord. 98-07-54, passed 7-20-1998)