3-40-300 Definitions.
   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 receipts" means the consideration received for transmission of messages 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 transmitting said messages, the cost of material used, labor or service costs, or any other expenses whatsoever;
   "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, 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 transmitting messages by means of electricity;
   "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 any 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 § 132-30; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)