§ 3.16.010. Definitions.

As used in this chapter, the following terms shall have the following meanings:

Amount paid means the amount charged to the taxpayer's service address in such municipality regardless of where such amount is billed or paid.

Billing address means the mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.

Gross receipts means the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, 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 distributing, supply, furnishing or selling gas or electricity without any deduction on account of the cost of the service, product or commodity supplied, at the cost of materials used, labor or service cost or any other expenses whatsoever.

Person means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the State, or a receiver, trustee, conservator or a representative appointed by order of court. Notwithstanding the foregoing, no municipal utility tax shall be assessed upon bills for utility service rendered to the municipality itself.

Person maintaining a place of business in this State means any person having or maintaining within this State, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within this State under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this State permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this State.

Purchase at retail means any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.

Purchaser means any person who uses or consumes, within the corporate limits of the City, electricity or gas acquired in a purchase at retail, other than from an Exempt Purchaser.

(Ord. No. 3390, 7-14-2003)