When used in this article, the following words and phrases shall have the following respective meanings:
(a) "Person" means individuals, firms, partnerships, associations, corporations 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 defined in subsection (d) hereof, namely: telephone service; electric service; gas services, 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 West Virginia; water service and sanitary sewer service; if purchased, used or consumed within the corporate limits of this Municipality.
(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 West Virginia, 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 or description.
(Ord. 5336. Passed 5-8-73. )
(Ord. 5336. Passed 5-8-73. )