3.20.010 Definitions.
The following definitions apply in this chapter.
A. Gross operating revenue, except as otherwise provided in subsection (A)(1) of this section, means any revenue received from sources within the City limits by the utility; including revenue from the use, rental or lease of operating facilities of the utility and from the provision of services by the utility. There shall be no deduction for the cost of the commodity furnished or sold, the cost of materials used, labor costs, interest, discount, delivery cost, taxes or other expense. Gross revenue does not include revenue paid directly by the United States of America or its agencies.
1. To the extent that the City’s authority to tax or impose a fee on gross revenues of an entity is limited by ORS 221.410 through 221.655, the City shall apply the statutory limitations to the definition of “gross revenues.”
2. Nonprofit mutual or cooperative associations providing electric power to their members may deduct the cost of power from gross revenues.
B. Utility means any entity, including cooperatives, that supplies electrical energy, water, gas, heat, communications including cable or sewer services by using facilities in rights-of-way. [Ord. NS-2182, 2012]