For the purpose of the tax authorized by this chapter, the following definitions shall apply:
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state of Illinois or any of its political subdivisions, any state of Illinois university created by statute, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THE STATE: Any person having or maintaining within the state of Illinois, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within the state of Illinois under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in the state of Illinois permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in the state of Illinois.
PURCHASE AT RETAIL: Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER: Any person who uses or consumes, within the corporate limits of the village of Leland, electricity acquired in a purchase at retail. (Ord. 4-99, 6-1-1999, eff. 8-1-1999)