Shenandoah |
Code of Ordinances |
Chapter 62. TAXATION |
Article III. CONSUMER UTILITY TAXES |
Division 2. TELEPHONE SERVICE |
§ 62-86. Definitions.
The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Commercial user and industrial user mean the owner or tenant of property used for commercial or industrial purposes, including the owner of master-metered apartment buildings, who pays for utilities service for such property, except that with respect to local telephone service, such term includes any person furnished service classified as "business" under tariffs filed with the state corporation commission.
Purchaser means every person who purchases a utility service.
Residential user means the owner or tenant of private residential property or a tenant of an apartment who pays for utility service in or for such property.
Seller means every person, whether a public service corporation, political subdivision within the town or private corporation, who sells or furnishes a utility service.
Utility service means local exchange telephone service, excluding long distance messages.
(Code 1992, § 7-21)
Cross reference— Definitions generally, § 1-2.
(Code 1992, § 7-21)
Cross reference
Definitions generally, § 1-2.