For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling water for use or consumption and not for resale, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, 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 services, product or commodity supplied, the cost of material used, labor or services cost or any other expenses whatsoever.
(Prior Code, § 3-504)
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint trust company, other governmental body, joint venture, corporation or a receiver, trustee or other representative appointed by order of any court.
(Prior Code, § 3-505)