§ 117.01 DEFINITIONS.
   For the purposes of this chapter, the following definitions shall apply:
   GROSS RECEIPTS. The consideration received for distributing, supplying or selling gas 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, service and property of every kind and material and for all services rendered therewith without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost or any other expenses whatsoever.
   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state or a receiver, trustee, conservator or other representative appointed by order of any court.
(Ord. 1401, passed 1-18-10)