The following words and phrases when used in this article shall have the following respective meanings:
(a) "Person" includes individuals, firms, partnerships, associations, corporations and governmental entities, of whatever form or character.
(b) "Public utility service" means any service or tangible personal property supplied by a person who is a public utility subject to the jurisdiction of the Public Service Commission of West Virginia and which is 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) "Supplier" includes every person who sells, furnishes or supplies a public utility service. (Ord.7-12-71.)