For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section.
GROSS RECEIPTS. The consideration received for the distributing, supplying, furnishing or selling gas for use or consumption and not for resale, the consideration received for distributing, supplying, furnishing or selling electricity 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.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state or a receiver, trustee, conservator or other representative appointed by order of any court.
(Ord. No. 92-28-1894; Ord. No. 2000-34-3016)