For the purpose of the taxes enumerated in this Gas Utility Tax subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling gas for use of consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale 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, or any other expenses whatsoever.
For purposes of this section GROSS RECEIPTS shall not include amounts added to customers’ bills under § 9-221 of the Public Utility Act (ILCS Ch. 20, Act 5, § 9-221).
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or as a receiver, trustee, guardian or other representative appointed by order of any court.
PURCHASE AT RETAIL. Any acquisition of gas by a purchaser for purposes of use or consumption, and not for resale.
PURCHASER. Any person who uses or consumes, within the corporate limits of the city, gas acquired in a purchase at retail.
RETAIL PURCHASER. Any person who purchases gas in a PURCHASE AT RETAIL.
TAXPAYER. Any person engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city, and not for resale.
(Ord. 15-3493, passed 7-6-2015)