§ 106-205. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Gross receipts means the consideration received for distributing, supplying, furnishing or selling natural 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, 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 the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever.

(1)

For utility bills issued on or after May 1, 1998, and for receipts from those utility bills, the term "gross receipts" does not include:

a.

Amounts added to customers' bills under section 9-222 of the Public Utilities Act (220 ILCS 5/9-222); or

b.

Amounts added to customers' bills by taxpayers who are not subject to rate regulation by the state commerce commission for the purpose of recovering any of the tax liabilities described in section 9-222 of the Public Utilities Act (220 ILCS 5/9-222).

(2)

Gross receipts shall not include amounts added to customers' bills pursuant to the provisions of section 9-221 of the state Public Utilities Act (220 ILCS 5/9-221) or any other separately stated charge added to customers' bills in respect of 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, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian, or other representative appointed by order of any court.

(Code 1978, § 895.04; Ord. No. 4875-1-96, 1-2-1996; Ord. No. 4887-2-96, 2-6-1996)