§ 35.103  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 or electricity for use or consumption and not for resale, except for that consideration received from the city; 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 costs, or any other expenses whatsoever.
   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation or political subdivision of the state, or a receiver, trustee, guardian or other representative appointed by order of any court.
   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 pubic utility directly in the generation, production, transmission, delivery or sale of electricity.
   PURCHASER. Any person who uses or consumes, within the corporate limits of the municipality, electricity acquired in a purchase at retail.
(1999 Code, § 35.88)  (Ord. 3093, passed 2-19-2002)