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wholesalers, distributors, retailers, or to other manufacturers for the production of more complex <br /> goods and is certified as such in writing by the City Manager of the City of Decatur or their <br /> designee. <br /> (b) "Person' means any individual, firm, trust, estate, partnership, association,joint <br /> stock company, joint venture, corporation, limited liability company, municipal corporation or <br /> political subdivision of this state, or a receiver, trustee, conservator or other representative <br /> appointed by order of any court. <br /> (c) "Public Utility" means a public utility as defined in Section 3-105 of the Public <br /> Utilities Act. <br /> (d) "Public Utilities Act' means the Public Utilities Act as amended, (220 ILCS 511- <br /> 101 et seg.). <br /> (e) "Retail Purchaser"means any Person who purchases gas in a Sale at Retail,except <br /> for school districts or other units of local government. <br /> (f) "Sale at Retail" means any sale of gas by a retailer to a Person for use or <br /> consumption, and not for resale. For this purpose, the term "retailer" means any Person engaged <br /> in the business of distributing, supplying, furnishing or selling gas. <br /> 3. TAX. Except as otherwise provided by this Chapter, a tax is imposed on the privilege <br /> of using or consuming gas in the City that is purchased, regardless of where or from whom it is <br /> purchased, in a Sale at Retail at the rate of four and one-quarter (4.25) cent(s) per therm to a <br /> maximum of Forty(40) Million therms. The ultimate incidence of and liability for payment of the <br /> tax is on the Retail Purchaser, and nothing in this Chapter shall be construed to impose a tax on the <br /> occupation of distributing, supplying, furnishing, selling or transporting gas or upon any person, <br />