For the purpose of the tax enumerated in this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
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. Notwithstanding the foregoing, no municipal utility tax shall be assessed upon bills for utility service rendered to the municipality itself.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within the State of Illinois, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within the State of Illinois under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in the State of Illinois, permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in the State of Illinois.
PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale but shall not include
the use of electricity by a public utility as defined in § 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the city, electricity acquired in a purchase at retail.
TAX COLLECTOR. The person delivering electricity to the purchaser.
(Ord. 15-3492, passed 7-6-2015)