The following words or phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including, without
limitation, theatrical or operatic performances, concerts, moving-picture
shows, vaudeville, circus, carnival and sideshows, all forms of entertainment
at fairgrounds and amusement parks, athletic contests, including wrestling
matches, boxing and sparring exhibitions, football and baseball games,
skating, golfing, tennis, hockey, bathing, swimming, archery, shooting,
riding, dancing, rowing, bowling, billiards, pool and all other forms
of diversion, sport, recreation or pastime, shows, exhibitions, contests,
displays and games and all other methods of obtaining admission charges,
donations, contributions or monetary charges of any character from
the general public or a limited or selected number thereof, directly
or indirectly, in return for other than tangible property or specific
personal professional services.
ASSOCIATION
Any partnership, limited partnership or other forms of unincorporated
enterprise owned by two or more persons.
BUSINESS TAX RECEIVER
The person authorized to administer the within tax or the
Business Tax Receiver's duly authorized or deputized agents.
ESTABLISHED PRICE
Regular monetary charges of any character whatsoever, including
donations, contributions and dues or membership fees (periodical or
otherwise), fixed and exacted or in any manner received by producers,
as herein defined, from the general public or a limited or selected
number thereof, directly or indirectly, for the privilege to attend
or engage in any entertainment or amusement, provided that when such
entertainment or amusement is conducted at any place where the charge
for admission is wholly or in part included in the price paid for
refreshment, services or merchandise, the amount paid for admission
to such amusement shall be deemed to be 50% of the amount paid for
refreshment, service and merchandise.
PERSON
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, the
term "person," as applied to copartnerships or associations, shall
mean the partners or members thereof, and as applied to corporations,
the officers and directors thereof.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Township where
the general public or a limited or selected number thereof may, upon
payment of an established price, attend or engage in any amusement,
as herein defined, including, among others, theaters, opera houses,
moving-picture houses, amusement parks, stadiums, arenas, baseball
parks, skating rinks, circus or carnival tents or grounds, fairgrounds,
social, sporting, athletic, riding, gun or country clubs, riding academies,
golf courses, golf driving ranges, miniature golf courses, bathing
and swimming places, dance halls, tennis courts, archery, rifle or
shotgun ranges, bowling alleys, pool and billiard parlors, roof gardens,
cabarets, nightclubs and other restaurants where amusement or entertainment
is provided and other like places.
PRODUCER
Any person conducting any place of amusement, as herein defined,
where the general public or a limited or selected number thereof may,
upon the payment of an established price, attend or engage in any
amusement.
TOWNSHIP
Upper Merion Township, Montgomery County, Pennsylvania.