For the purpose of this chapter the following definitions shall apply:
GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, as the case may be; and for all services tendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material for all services rendered therewith; and shall be determined without any deduction on account of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however, that "gross receipts" shall not include: a) any amounts specifically excluded from the definition of gross receipts in section 8-11-2(d) of the Illinois municipal code and b) that portion of the consideration received for distributing, supplying, furnishing, or selling gas to school districts or units of local government within the corporate limits of the village. If the exclusion of the consideration received for distributing, supplying, furnishing, or selling gas to school districts or units of local government within the corporate limits of the village as set forth in this definition of "gross receipts" or the application thereof is held unconstitutional or otherwise invalid, the amount of tax due as a consequence of such holding shall be limited to the amount that the taxpayer is authorized to charge and collect from such school districts and units of local government pursuant to the provisions of section 9-221 of the public utilities act or any successor thereto.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian, or other representative appointed by order of any court. (Ord. 2010-11, 4-13-2010)