For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ELECTRICAL CORPORATION, GAS CORPORATION and TELEPHONE CORPORATION. The same meanings as defined in Cal. Public Utilities Code §§ 218, 222 and 234, respectively. ELECTRICAL CORPORATION shall be construed to include any municipality or governmental agency engaged in selling or supplying of electrical power to a service user.
MONTH. A calendar month.
PERSON. All domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies and individuals.
SERVICE SUPPLIER. A person required to collect and remit a tax imposed under the provisions of this chapter.
SERVICE USER. A person required to pay a tax imposed under the provisions of this chapter.
