For the purpose of this Chapter, the following definitions shall apply:
GROSS RECEIPTS: A. The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas, or electricity for use or consumption and not for resale, as the case may be; 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 said messages without any deduction on account of the cost of the service, product or commodity supplied, at the cost of materials used, labor or service cost, or any other expenses whatsoever.
B. As pertains to the "gross receipts" from the telephone company servicing the City, "gross receipts" means the consideration received for supplying telephone service, 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 the service, product or commodity supplied, the cost of materials used, labor or service cost, and any other expenses whatsoever.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person having or maintaining within this State, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within this State under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this State permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this State.
PERSONS: 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 the representative appointed by order of court. Notwithstanding the foregoing, no Municipal utility tax shall be assessed upon bills for utility service rendered to the Municipality itself.
PURCHASE AT RETAIL: Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in section 8-11-2 of the Illinois Municipal Code 1 , directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER: Any person who uses or consumes, within the corporate limits of the City, electricity acquired in a purchase at retail, other than from an exempt purchaser.
TRANSMITTING MESSAGES: In addition to the usual and popular meaning of a 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 of 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. (1997 Code; amd. Ord. 99-05, 6-14-1999)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |