As used in this article, unless the context otherwise requires:
(a) “Person” means and includes any individual, firm, co-partnership, joint venture, association, corporation, trust, or any other group or combination acting as a unit.
(b) “Taxpayer” means any person liable for the tax imposed by this article.
(c) “Tax year” or “taxable year” means either the calendar year or the taxpayer’s fiscal year when permission is obtained from Council to use the same as the tax year in lieu of the calendar year.
(d) “Sale” or “sales” includes any transfer of ownership of, or title to, property, whether for money or in exchanging for other property.
(e) “Gross income” means the gross receipts of the taxpayer from the supplying of public utility services within the Municipality, without any deductions on account of the costs or expenses of supplying such services. Gross income of the taxpayer from any other activity shall not be included in the measure of the tax imposed by this article. (Passed 6-6-83.)