In this Part 2, the following terms have the meanings indicated. “Director” means the Director of Finance or the Director’s designee. “Energy” means artificial or natural gas, electricity, coal, fuel oil, liquefied petroleum gas, or steam delivered for consumption in Baltimore City. “Revenue” means the total amount billed for the sale, delivery, or distribution of energy to users. “Revenue” includes, by way of description and not limitation, the amount billed for energy or fuel cost adjustments, delivery or system charges, and service charges. “Revenue” does not include finance charges, late payment charges, other government taxes or surcharges, the tax imposed by this Part, charges associated with the initial hook-up or re-connection to the vendor’s system. “User” includes any person that receives delivery of energy, other than for resale or for conversion into another form of energy subject to the tax imposed by this Part 2. “Vendor” means any person that delivers energy subject to the tax imposed by this Part 2 directly to a user. City Code, 1976/83, art. 28, §56A(a) Ord. 22-125 Ord. 99-441 Ord. 04-728 Ord. 06-247