CITY. The City of Palos Heights.
GROSS RECEIPTS. The consideration received for the transmission of messages, or for distributing, supplying, furnishing, or selling gas or electricity for use or consumption, and not for resale, as the case may be; 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 transmitting the messages and 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. Gross receipts shall not include receipts received from the city for the sale to it of any of the utility products or services mentioned above.
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 a statute, or a receiver, trustee, conservator, or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining with 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 such place of business or agent or other representative is located in this state temporarily or temporarily, or whether such person, subsidiary or other affiliate is licensed to do business in this state.
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, as defined in ILCS Ch. 65, Act 5, § 1-11-2, directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the city, electricity acquired in a purchase at retail.
TAX COLLECTOR. The person delivering electricity to the purchaser.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person-to-person communication, TRANSMITTING MESSAGES shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where the persons do not, in turn, receive any consideration in connection therewith, but shall not include the furnishing of services or facilities to persons for the transmission of messages to the extent that any services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages.
(Ord. O-43-74, passed 11-5-74; amend. Ord. 16-82, passed 5-18-82; amend. Ord. O-32-98, passed 8-4-98)