The following words and phrases whenever used in this chapter shall be construed as defined in this section.
A. CITY. The city of Pinole.
B. GAS. Natural or manufactured gas or any alternate hydrocarbon fuel which may be substituted therefor.
C. MONTH. A calendar month.
D. NON-UTILITY SUPPLIER.
1. A service supplier, other than an electrical corporation serving within the city, which generates electrical energy in capacities of at least fifty kilowatts for its own use or for sale to others; or
2. A gas supplier other than a gas corporation, that sells or supplies gas to users in the city.
E. PERSON. Any domestic or foreign individual, corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture or club.
F. SERVICE SUPPLIER. Any entity required to collect or self-impose and remit a tax as imposed by this chapter.
G. SERVICE USER. A person required to pay a tax imposed by this chapter.
H. TAX ADMINISTRATOR. The finance director of the city.
I. TELEPHONE CORPORATION, ELECTRICAL CORPORATION, and GAS CORPORATION. Shall have the same meanings as defined in Sections 234, 218 and 222, respectively, of the California Public Utilities Code except “electrical corporation,” and “gas corporation,” shall also be construed to include any municipality, public agency or person engaged in the selling or supplying of electrical power or gas to a service user. (Ord. 98-104, Exh. A § 2(part), 1998).