Except where the context otherwise requires, the definitions set forth in this section govern the construction of this chapter.
“City” means the City of Cupertino.
“Facilities” means the municipal facilities generally including Blackberry Farm, other open space land within the City and the public recreational facilities consistent with the preservation and public use of open space. Facilities shall be deemed available and susceptible of use within the meaning of the term “availability and privilege of use,” as used in this chapter, when such facilities exist and are available for use during any portion of the fiscal year next preceding the levy of the tax.
“Gas” includes natural gas and any other gas used for light, heat and power.
“Month” means a calendar month.
“Nonutility supplier” means a service supplier, other than (a) a gas corporation or (b) an electrical corporation serving within the City, which generates electrical energy in capacities of at least one hundred kilowatts monthly for sale to others.
“Persons” means any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society, or individual.
“Service supplier” means any entity required to collect or self-impose and remit a tax as imposed by this chapter.
“Service user” means a person required to pay a tax imposed by this chapter.
“Tax administrator” means the City Treasurer.
“Telephone corporation,” “electrical corporation,” and “gas corporation,” have the same meanings as defined in Sections 234, 218, 222 and 215.5, respectively, of the California Public Utilities Code (as such sections existed on June 1, 1989), except that “electrical corporation” shall also be construed to include any municipality or person engaged in the selling or supplying of electrical power to a service user.
(Ord. 1888, (part), 2001; Ord. 1534, (part), 1990)