The following words and phrases when used in this article shall for the purposes of this article have the following respective meanings.
PERSON. Individuals, firms, partnerships, associations, corporations and combinations thereof of whatever form or character.
PUBLIC UTILITY SERVICE. All services and tangible personal property purchased within the town 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 town.
PURCHASER. Every person who purchases, uses or consumes a public utility service.
SELLER. 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.
USER. The owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.
(Ord. passed 5-11-1971)