For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PUBLIC UTILITY SERVICE. All services and tangible personal property purchased within the city from a seller, as hereinafter in this section defined, namely, telephone service; electric service; gas service, including bottled or liquid gas, if the seller thereof is classified as a public utility subject to the jurisdiction of the state’s Public Service Commission; water service and sanitary sewer service; waste collection; taxi or limousine service; if purchased, used, or consumed within the corporate limits of the city.
PURCHASER. Includes every person who purchases, uses, or consumes a public utility service.
SELLER. Includes every person, whether a public service corporation, a municipality, or private corporation, classified as a public utility and subject to the jurisdiction of the state’s Public Service Commission, who sells, furnishes, or supplies a public utility service.
USER. The owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.