§ 37.01 DEFINITIONS.
   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   EXEMPT PURCHASER. A purchaser who has applied for and received a resale number for the resale of electricity from the Village Treasurer.
   GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, as the case may be, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material, and for all services rendered therewith; and shall be determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however, that GROSS RECEIPTS shall not include any amounts specifically excluded from the definition of gross receipts in ILCS Ch.65, Act 5, § 8-11-2(d), nor shall GROSS RECEIPTS include that portion of the consideration received for distributing, supplying, furnishing or selling gas to or for school districts or other units of local government within the corporate limits of the village.
   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint-stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian, conservator or other representative appointed by order of any court.
   PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation, facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
   PUBLIC UTILITY. Shall have the meaning ascribed to it in § 3-105 of the Illinois Public Utilities Act (ILCS Ch. 220, Act 5, § 5-3-105), and shall include § 16-102 of the Act (ILCS Ch. 220, Act 5, § 16-102).
   PUBLIC UTILITIES ACT. The Illinois Public Utilities Act (ILCS Ch.220, Act 5, § 5-1-101 et seq.), as amended.
   PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in ILCS Ch. 65, Act 5, § 8-11-2, directly in the generation, production, transmission, delivery or sale of electricity.
   PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail, other than an exempt purchaser.
   RETAIL PURCHASER. Any person who purchases gas in a sale at retail.
   SALE AT RETAIL. Any sale of gas by a retailer to a person for use or consumption and not for resale. For this purpose, the term “retailer” means any person engaged in the business of distributing, supplying, or furnishing or selling gas.
   TAX COLLECTOR. The person delivering electricity to the purchaser.
(Ord. 1998-31, passed 5-4-98; Am. Ord. 1999-32, passed 5-17-99; Am. Ord. 2003-23, passed 4-7-03; Am. Ord. 2003-27, passed 5-5-03; Am. Ord. 2011-20, passed 4-18-11; Am. Ord. 2011-21, passed 4-18-11; Am. Ord. 2011-35, passed 7-18-11)