3.32.010   Definitions.
   The following words and phrases whenever used in this chapter shall be construed as defined in this section.
   "Cable television corporation" shall have the same meaning as defined in Section 215.5 of the Public Utilities Code of the state of California, as said section existed on January 1, 1969.
   "City" means the city of Sacramento.
   "Month" means a calendar month.
   "Person" means all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies, municipal corporations, municipal utility districts, and individuals.
   "Service supplier" means a person required to collect and remit a tax imposed under the provisions of this chapter.
   "Service user" means a person required to pay a tax imposed under the provisions of this chapter.
   "Telephone corporation," "electrical corporation" and "gas corporation" shall have the same meanings as defined in Sections 234, 218 and 222, respectively, of the Public Utilities Code of the state of California, as such sections existed on January 1, 1969. (Prior code § 41.06.050)