The following words and phrases when used in
this article shall for the purpose of this article, have the following
respective meanings, except where the context clearly indicates a
different meaning:
CCF
The volume of natural gas at standard pressure and temperature
in units of 100 cubic feet.
COMMERCIAL OR INDUSTRIAL USER
The owner or tenant of property used for commercial, industrial
and all other nonresidential purposes, who pays for utility service
for said property.
KILOWATT HOURS (KWH)
A quantity of electricity, measured in units of 1,000 watt-hours.
A watt-hour is 1 watt of electricity delivered for one hour.
MONTHLY
The amount of gas or electricity actually delivered by a
seller to a purchaser, or the amount actually charged by a provider
for other covered services, during a calendar month. Bills shall also
be considered monthly bills if submitted by a seller to a purchaser
12 times per year covering approximately equal periods of time. To
the extent that a seller measures, delivers or bills for gas, electricity
or other taxable monthly service on a billing cycle other than monthly,
as defined above, then the monthly charge or amount delivered for
purposes of calculating the tax due for each month contained in the
billing cycle shall be the whole charge or amount for the entire billing
cycle, divided by the number of months contained in the billing cycle.
PURCHASER
Includes every person who purchases a utility service and
shall be deemed to include any consumer of such services, whether
an individual, corporation or other entity.
RESIDENTIAL USER
The owner or tenant of private residential property who pays
for utility service in or for said property, including, but not limited
to, apartment houses and other multifamily dwellings.
SELLER
Includes every person who sells or furnishes a utility service.
UTILITY SERVICES
Includes electrical service and gas service furnished within
the boundaries of Warren County.