§ 19-2101.  Definitions.
   (1)   Barrel shall mean a liquid measure of 42 gallons.
   (2)   Petroleum shall mean crude oil, petroleum oil, or other oily, thick, flammable liquid occurring naturally in various parts of the world and commonly obtained by drilling or other extraction methods.
   (3)   Processing of petroleum shall mean the refining or distilling of petroleum into various substances including but not limited to gasoline, kerosene, naphtha, coke, heating oil and lubricating oil.
   (4)   Petroleum refinery shall mean a building, enclosure, space or any combination thereof utilizing apparatus, machinery and sundry equipment to process petroleum.
   (5)   Person shall mean any natural person, association, fiduciary, partnership, corporation or other entity.