For the purpose of this subchapter, the following definitions 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 and the consideration received for distributing, supplying, furnishing or selling water for use or consumption and not for resale, except for that consideration received from the city; 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 such messages without any deduction on account of the service, product or commodity supplied, the cost of materials used, labor or service costs or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the state or a receiver, trustee, conservator or other representative appointed by order of any court.
(Prior Code, § 36-3-4)