§ 33.080 DEFINITIONS.
   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith, and shall be determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however that GROSS RECEIPTS shall not include: any amounts specifically excluded from the definition of gross receipts in ILCS Ch. 65, Act 5, § 8-11-2(d), the Illinois Municipal Code; and that portion of the consideration received for the distributing, supplying, furnishing or selling gas to any local governmental body or school district whose territory includes the municipality.
   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian or other representative appointed by order of any court.
   PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether the place of business or agent or other representative is located in this state permanently or temporarily, or whether the person, subsidiary or other affiliate is licensed or qualified to do business in this state.
   PUBLIC UTILITY. Has the meaning ascribed to it in ILCS Ch. 220, Act 5, § 3-105 of the Public Utilities Act but shall include alternative retail electric suppliers as defined in ILCS Ch. 220, Act 5, § 16-102.
   PURCHASER. Any person who uses or consumes, within the corporate limits of the city, electricity acquired in a purchase at retail, excluding any local governmental body or school district whose territory includes the municipality.
   PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility directly in the generation, production, transmission, delivery or sale of electricity.
(Ord. 2006-12-0078O, passed 12-12-2006)