The following words and phrases when used in this article shall for the purposes of this article have the following meanings:
(a) “Person” includes individuals, firms, partnerships, associations, private or public corporations, governmental agencies or subdivisions, and combinations thereof, of whatever form or character.
(b) “Public utility service” means all services and tangible personal property purchased within this Municipality from a seller, as hereinafter in this section defined, namely, telephone service; electrical service; gas service, including bottled or liquid gas; motor carriers and garbage haulers, if the seller thereof is classified as a public utility subject to the jurisdiction of the Public Service Commission of West Virginia; water service and sanitary service; if purchased, used or consumed within the corporate limits of this Municipality.
(c) “Purchaser” includes every person who purchases, uses or consumes a public utility service.
(d) “Seller” includes 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 West Virginia, who sells, furnishes or supplies a public utility service. (Passed 7-11-00.)