For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMMERCIAL OR INDUSTRIAL. In addition to the normal word usage, buildings having a single meter for the furnishing of electricity or gas to two or more dwelling units or having a central telephone switchboard furnishing telephone service to two or more dwelling units.
PERSON. Individuals, firms, partnerships, associations, corporations and combinations of individuals of whatever form and character.
PURCHASER. Every person who purchases a utility service.
SELLER. Every person, whether a public service corporation or a municipality or private corporation or not, who sells or furnishes a utility service.
(1996 Code, § 148-7)