For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section, except where the context clearly indicates a different meaning:
(a) "Person" means individuals, firms, partnerships, associations, corporations and combinations thereof of whatever form and character.
(b) "Public utility service" means all services and tangible personal property purchased within the City from a seller, as hereinafter in this section defined, namely, telephone service, electric service, gas service, including bottled or liquid gas, if the seller thereof is classified as a public utility subject to the jurisdiction of the Public Service Commission of the State and water service, if purchased, used or consumed within the corporate limits of the City.
(c) "Purchaser" means every person who purchases, uses or consumes a public utility service.
(d) "Seller" means every person, whether a public service corporation, a municipality or private corporation, classified as a public utility and subject to the jurisdiction of the Public Service Commission of the State, who sells, furnishes or supplies a public utility service.
(e) "User" means the owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes and every combination thereof, of every kind and description.
(Ord. 1689. Passed 3-17-88.)