The following words and phrases when used in this article shall for the purposes of this article have the following respective meanings:
(a) "Person" includes individuals, firms, partnerships, associations, corporations, public service districts or like bodies, and combinations thereof, of whatever form or character;
(b) "Public utility service" means all services and tangible personal property purchased within this Municipality 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; if purchased, used or consumed within the corporate limits of this Municipality;
(c) "Purchaser" includes every person who purchases, uses or consumes a public utility service;
(d) "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.
(4-23-84)