For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(a) "Public utility service" means all services and tangible personal property purchased within the City from a seller, as hereinafter in this section defined, namely: Telephone service, electric service, gas service, including bottled or liquid gas if the seller thereof is classified as a public utility subject to the jurisdiction of the public utilities commission of West Virginia, water service and sanitary sewer service, if purchased, used or consumed within the City.
(b) "Purchaser" means every person who purchases, uses or consumes a public utility service.
(c) "Seller" means every person, whether a public service corporation, a municipality or private corporation, classified as a public utility and subject to the jurisdiction of the public utilities commission of West Virginia, who sells, furnishes or supplies a public utility service.
(d) "User" means the owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.
(1978 Code Sec. 9-47.)