For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(a) Public utility service. The term "public utility service" shall mean all services and tangible personal property purchased within the City from a seller, as hereinafter in this section defined, namely, telephone service; electric service; gas service, including bottled or liquid gas, if the seller thereof is classified as a public utility subject to the jurisdiction of the Public Service Commission of West Virginia; water service and sanitary sewer service; waste collection; taxi or limousine service; if purchased, used or consumed within the corporate limits of the City.
(b) Purchaser. The term "purchaser" includes every person who purchases, uses or consumes a public utility service.
(c) Seller. The term "seller" includes every person, whether a public service corporation, a municipality or private corporation, classified as a public utility and subject to the jurisdiction of the Public Service Commission of West Virginia, who sells, furnishes or supplies a public utility service.
(d) User. The term "user" shall mean the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.