For the purposes of this chapter the following definitions shall apply:
A. "Gross receipts" means the consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas and electricity, 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 any kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting said messages 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.
B. "Person" means 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. 87-12 § 4, 1986).