2.35.040   Definitions.
   (a)   Except where context otherwise requires, the definitions given in this section govern the construction of this chapter:
   (1)   "City" means the city of Palo Alto.
   (2)   "Month" means a calendar month.
   (3)   "Person" means any natural person, firm, association, joint venture, joint stock company, partnership of any kind, club, Massachusetts business or common law trust or society, organization, corporation (foreign and domestic), business trust of any kind, or the manager, lessee, agent, servant, officer or employee of any of them.
   (4)   “Service supplier” means a person required to collect and remit a tax imposed by this chapter and includes the city’s utilities department with respect to a tax imposed on the use of gas, electricity and water.
   (5)   “Service user” means a person required to pay a tax imposed by this chapter.
   (6)   “Utility tax year” means the period beginning on the effective date of the ordinance codified in this chapter and ending June 30, 1988, for the initial utility tax year. Thereafter, the utility tax year shall be the twelve-month period beginning July 1st and ending June 30th of the next succeeding calendar year.
(Ord. 5291 § 1 (part), 2014; Ord. 3781 § 1 (part), 1987)