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 distributing, supplying, furnishing or selling gas, electricity, or water 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 service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. GROSS RECEIPTS shall not include receipts received from the city for the sale to said municipality of any of the utility products or service mentioned above.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation or political subdivision of this state; or a receiver, trustee, conservator or other representative appointed by order of any court.
(Prior Code, § 39-19) (Ord. 681, passed 4-4-1966; Ord. 1303, passed 7-7-1944; Ord. 2006-36, passed 7-20-2006)