§ 4-6-20. Definitions.

The following words, terms and phrases, when used in this Article, shall have the meanings ascribed to them in this Section:

Gas or natural gas means such gaseous fuels as natural, artificial, synthetic, liquefied natural, liquefied petroleum manufactured or any mixture thereof.

Gas company means any person, officer, agent, manager or director of a company which provides, delivers or distributes gas to end users within the corporate limits of the Town through pipelines, mains and other facilities and appurtenances located in whole or in part on easements and rights-of-way granted by the Town or crossing Town streets, utilities or other public facilities without the benefit of easements granted by the Town.

Taxable amount means the monthly amount of the occupation tax levied upon a gas company by this Article.

Taxable year means the twelve-month period beginning on January 1 of any year, and ending on December 31 of that year. (Prior code 3.08.02; Ord. 11-2007 §1)