When used in this ordinance, the following words and phrases shall have the meaning and be construed as hereinafter defined:
"City" means the City of Chicago;
"Gross operating revenue" means the consideration received for distributing, supplying, furnishing, or selling gas for use or consumption and for resale and for all services rendered in connection therewith valued in money, whether received in money, or otherwise, including cash, credits, services and property of every kind and nature, and shall be determined without any deduction on account of the cost of the product or commodity supplied, the cost of material used, labor or service cost, or any other expenses whatsoever;
"Gross receipts" means the consideration received for distributing, supplying, furnishing or selling gas 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, credits, services and property of every kind and nature, except for that consideration provided by the City of Chicago, and shall be determined without any deduction on account of the cost of the product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever;
"Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court;
"Taxpayer" means a person engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption, within the corporate limits of the city, and not for resale, including, but not limited to, a person owning, operating or leasing a building who purchases gas for distribution or resale for use or consumption by tenants or occupants of the building, if such person bills the same as such to the tenants or occupants of such building.
(Prior code § 132-3; Amend Coun. J. 11-14-91, p. 7458; 12-15-93, p. 43735; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)