As used in this article, the following terms shall have the
following meanings:
CITY
The City of Hometown.
GROSS RECEIPTS
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 the service, product or commodity supplied,
the cost of materials used, labor or service cost, or any other expenses
whatsoever; provided, however, that "gross receipts" shall not include
any amounts specifically excluded from the definition of gross receipts
in 65 ILCS 5/8-11-2 of the Illinois Municipal Code.
PERSON
Any natural individual, firm, trust, estate, partnership,
association, joint-stock company, joint venture, 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.
The penalty clause contained in §
1.03 of the Municipal Code of the City of Hometown is adopted herein by reference and shall govern any violation for a taxpayer's failure to make a return, the submission of a false return or the willful violation of any provision of this article.