The following words and phrases, whenever used in this chapter, shall be construed as defined in this section, except where the context requires otherwise:
A. “Electrical corporation,” “gas corporation,” “telephone corporation” and “water corporation” shall have the same meanings as defined in Sections 218, 222, 234 and 241, respectively, of the Public Utilities Code of the state.
B. “Service supplier” shall mean any person required to collect a tax imposed under the provisions of this chapter.
C. “Service user” shall mean a person required to pay a tax imposed under the provisions of this chapter.
(Prior code § 25.100 (Ord. 924 §1, Ord. 1111 §50))