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 services and tangible personal property purchased within this 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 state’s Public Service Commission; water service and sanitary sewer service; if purchased, used or consumed within the corporate limits of the city.
PURCHASER. Includes every person who purchases, uses or consumes a public utility service.
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 state’s Public Service Commission, who sells, furnishes or supplies a public utility service.
USER. The owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.
(Prior Code, § 749.01)