When any of the following words or terms are used in this chapter, it shall have the meaning ascribed to it in this section:
A. "Chicago occupation tax" means the tax imposed by Chapter 3-40 of this Code on persons engaged in the business of distributing, supplying, furnishing or selling gas.
B. "City" means the City of Chicago, Illinois.
C. "Department" means the department of finance of the city.
D. [Reserved]
E. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, 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.
F. "Public utility" means a public utility as defined in Section 3-105 of the Public Utilities Act.
G. "Public Utilities Act" means the Public Utilities Act, as amended, Illinois Compiled Statutes, Chapter 220, Section 5/1-101, et seq.
H. "Retailer purchaser" means any person who purchases gas in a sale at retail.
I. "Sale at retail" means any sale by a retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distributing, supplying, furnishing or selling gas.
(Added Coun. J. 11-17-93, p. 42192; Amend Coun. J. 12-15-93, p. 43735; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)