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 transmission of messages by means of electricity; the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale; and the consideration received for the distributing, supplying, furnishing or selling electricity for use or consumption and not for resale and for all services rendered 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 transmitting the messages, without any deduction on account of the cost of the service, produce or commodity supplied, the cost of materials used, labor or service costs or any other expenses whatsoever.
TAXPAYER. A person engaged in the business of transmitting messages by means of electricity, distributing, supplying, furnishing or selling gas for use or consumption and not for resale or distribution, supplying, furnishing or selling electricity for use or consumption and not for resale.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such other persons to other persons, for the transmission of messages.
TREASURER. The Village Treasurer of La Grange Park, Illinois.
(`70 Code, § 20-24) (Ord. 321, passed 10-13-81)