As used in this chapter:
(a) Gross receipts means the consideration received for the transmission of messages, or the distribution, supply, furnishing or sale of 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. Gross receipts shall be determined without any deduction on account of the cost of such transmission of 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 expense.
(b) Person means a natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the State or a receiver, trustee, conservator or other representative appointed by court order.
(Ord. 1974-11. Passed 9-23-74; Ord. 2002-18. Passed 9-23-02; Ord. 2003-08. Passed 1-27-03.)