City: The City of Monterey.

Electrical corporation, gas corporation, telephone corporation, water corporation. Such terms shall have the same meanings as defined in Sections 218, 222, 234 and 241, respectively, of the Public Utilities Code of the state, as such Sections read on January 1, 1970.

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 Article.

Service user: A person required to pay a tax imposed under the provisions of this Article.

Tax administrator: The Finance Director of the City.