When used in this ordinance, the following words and phrases shall have the meaning and be construed as hereinafter defined:
"Village" means the Village of Winnetka;
"Director" or "director of finance" means the director of finance of the Village;
"Gross receipts" means the consideration received for distributing, supplying, furnishing or selling gas 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, credits, 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 product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. The term “gross receipts” shall not include any charges added to customers’ bills pursuant to the provisions of Section 9-221 of the Public Utilities Act, 220 ILCS 5/9-221, or any other separately stated charge added to customers’ bills in respect to any tax or other governmental imposition.
"Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court;
"Taxpayer" means a person engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption, within the corporate limits of the Village, and not for resale, including, but not limited to, a person owning, operating or leasing a building who purchases gas for distribution or resale for use or consumption by tenants or occupants of the building, if such person bills the same as such to the tenants or occupants of such building.