§ 19-2201.  Definitions.
   The following words, terms and phrases, when used in this Chapter shall have the meanings ascribed to them in this Section, except in those instances where the context clearly indicates a different meaning:
   (1)   Actual Gross Receipts. The total of all cash, credits and property of any kind or nature received for or attributable to the delivery of gasoline within the City of Philadelphia, except for any state or federal taxes imposed upon gasoline which are collected by the distributor as agent for the state or federal taxing authority.
   (2)   Association. A partnership, limited partnership, or other form of unincorporated enterprise owned by two or more persons.
   (3)   Commercial purposes. The use of gasoline for income producing activities.
   (4)   Consumer. A person who uses or consumes gasoline.
   (5)   Corporation. A corporation or joint stock association organized under the laws of this Commonwealth, the United States, or any other State, territory, or foreign country or dependency.
   (6)   Dealer. Any person, as herein defined, engaged in the retail sale of gasoline.
   (7)   Department. The Department of Revenue of the City of Philadelphia.
   (8)   Distributor.
      (a)   Any person who delivers gasoline within the City of Philadelphia which is ultimately sold at retail to consumers within Philadelphia; or
      (b)   Any person who delivers gasoline within the City of Philadelphia which is ultimately consumed for commercial purposes by the person to whom delivery is made; or
      (c)   Any person who brings gasoline into the City of Philadelphia which is ultimately sold at retail to consumers; or
      (d)   Any person who brings gasoline into the City of Philadelphia which is ultimately consumed by said person for commercial purposes.
   (9)   Delivery. The act of transferring gasoline to a tank, receptacle or container maintained by a consumer or from which a dealer sells to the consumer within the City of Philadelphia. Provided, however, that delivery shall not mean the transferal of gasoline into the fuel supply tank of a motor vehicle.
   (10)   Gasoline. Any product that is practically and commercially suitable for use in motor vehicle internal combustion engines for the generation of power, or which is prepared, advertised, offered for sale, or sold for that purpose. Provided, that kerosene, fuel oil, gas oil, diesel fuel, tractor fuel by whatever trade name or technical name known having an initial boiling point of not less than two hundred degrees Fahrenheit and of which more than ninety-five percent (95%) has been recovered at four hundred sixty-four degrees Fahrenheit (ASTM method D-86), liquified gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit and a pressure of fourteen point seven pounds per square inch absolute, and naphthas and benzols and solvents sold for use for industrial purposes, are not included within the definition of "gasoline". Further provided, that all gasoline delivered by distributors within the City for use as fuel in propeller-driven piston aircraft, aircraft engines, turbine propelled jet, turbojet, or jet driven aircraft or aircraft engines are not included with the definition of "gasoline".
   (11)   Imputed Gross Receipts. Where no "actual gross receipts" can be identified, the distributor shall determine what the actual gross receipts would have been had they been identifiable by reference to and based upon the average industry standard for the City of Philadelphia for the time proximity closest in time to the time of delivery as determined by "Platts Oilgram".
   (12)   Person. Every natural person, association, or corporation.