For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PERSON. Includes individuals, firms, partnerships, associations, corporations and combinations thereof, of whatever form or character.
PUBLIC UTILITY SERVICE. All service and tangible personal property purchased within this municipality from a seller, as hereinafter in this section defined, namely, telephone service, electric service, gas service, 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 the state; water service; sewer service, garbage collection service, if purchased used or consumed within the corporate limits of this municipality.
PURCHASER. Includes every person who purchases, uses or consumes a public utility service.
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 the state, who sells, furnishes or supplies a public utility service.
USER. 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.
(1986 Code, § 753.01) (Ord. passed 3-13-1972)