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 the transmission of messages, or for distributing, supplying, furnishing, or selling gas, electricity, or water for use or consumption and not for resale, as the case may be, 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 transmitting the messages 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.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation, or political subdivision of this state, or a receiver, trustee, conservator, or other representative appointed by order of any court.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person to person communication, 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 those 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 are furnished for a consideration, by such persons to other persons, for the transmission of messages.
(1969 Code, § 24-56) (Ord. 1979-31, passed 10-9-1979; Am. Ord. 1985-25, passed 8-12-1985)