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Except where the context otherwise requires, the definitions contained in this section shall govern the construction of this chapter:

A. Person shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate trust, business trust, receiver, trustee, syndicate, Massachusetts business or common law trust, society, or any other group or combination acting as a unit.

B. City shall mean the City of Ashland.

C. Month shall mean a calendar month.

D. Service User shall mean any person required to pay the tax imposed under the provision of this ordinance.

E. Charges shall mean metered energy, minimum charges for service, demand charges, customer charges, capacity charges, standby charges, use-of-facilities charges, and all other annual or monthly charges.