For the purpose of the tax imposed by § 121.01, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling of gas 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 land and material and for all services reached therewith; and shall be determined 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 any portion of the consideration where such consideration is exempt by statute and/or this chapter.
PERSON. Any natural, individual, firm, trust, estate, partnership, association, joint stock company, joint venture corporation, limited liability company, municipal corporation, or political subdivision of this state, 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 within 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 permanently or temporarily or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
VILLAGE. The Village of Peotone.
(Ord. 99-17a, passed 11-15-99; Am. Ord. 02-15, passed 9-16-02)