§ 34.45 DEFINITIONS.
   For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing, or selling gas 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, provided that GROSS RECEIPTS shall not include any amounts specifically excluded from the definition of gross receipts in section 8-11-2(d) of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2).
   PERSONS. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the State of Illinois or political subdivision thereof, any state university created by statute, or a receiver, trustee, guardian or other representative appointed by order of any court.
   VILLAGE. The Village of Itasca, DuPage County, Illinois.
(Ord. 1571-11, passed 6-7-11)