As used in this chapter, the following terms, words and phrases shall have the meaning given in this section:
"Municipal Gas Use Tax" means the tax established pursuant to this chapter and imposed on retail purchasers who purchase gas for use or consumption within the corporate limits of the Village.
"Person" means any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, 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.
"Public Utilities Act" means the Public Utilities Act as amended, from time to time (220 ILCS 5/1-101 et seq.).
"Public utility" means a public utility as defined in Section 3-105 of the Public Utilities Act.
"Retail purchaser" means any person who purchases gas in a sale at retail.
"Sale at retail" means any sale of gas by a gas retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distributing, supplying, furnishing or selling gas. (Ord. MC-3-2014 § 2, 2014)