For the purposes of this chapter and imposing taxes, the following definitions or meanings shall apply:
GROSS RECEIPTS: The consideration received for the distributing, supplying, furnishing or selling gas or water 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, 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. Gross receipts shall not include that portion of the consideration received for distributing, supplying, furnishing, or selling gas or water to business enterprises described in 65 Illinois Compiled Statutes 5/8-11-2, paragraph (e), to the extent and during the period in which the exemption authorized by said paragraph (e) is in effect or for school districts or units of local government described in paragraph (f) during the period in which the exemption authorized in 65 Illinois Compiled Statutes 5/8-11-2, paragraph (f), is in effect.
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.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person, having or maintaining within this state, 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 this state 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 this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
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 65 Illinois Compiled Statutes 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 village of Heyworth, electricity acquired in a purchase at retail.
TAX COLLECTOR: The person delivering electricity to the purchaser.
VILLAGE: The village of Heyworth. (Ord. 2005-05, 2-21-2005; amd. 2011 Code)