For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
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, except for that consideration received from the city; and for all service 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 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 adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
(1999 Code, § 36-3-4)