For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PUBLIC UTILITY SERVICE. All service or tangible personal property purchasers within this municipality from a seller thereof, which shall mean and include, but not be limited to: telephone service; electrical 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 or subject to the regulatory control of the town; water service; sewer service; garbage collection service; and cable television service; if the same be purchased, used or consumed within the corporate limits of the town.
PURCHASER. The user and shall mean and include the ultimate consumer of such public utility services.
SELLER. Includes every person, firm or corporation, whether the same shall be a public service corporation, a municipal corporation, or a private corporation, classified as a public utility and subject to the jurisdiction of the Public Service Commission of West Virginia, or the regulatory control of the town, who shall sell, furnish or supply a public utility service within the town or partially within the corporate limits of the town.
(Prior Code, § 11-302)