The following words and phrases when used in this
article shall have the meaning ascribed to them in this section, except
where the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including among others
operatic performances, concerts, vaudeville, circuses, carnivals,
fairs and sideshows, all forms of entertainment at fairgrounds and
amusement parks; athletic contests or diversions, including among
others wrestling matches, boxing and sparring exhibitions, bowling,
pool, billiards, bathing, swimming, archery, shooting, riding, dancing;
and all other forms of diversion, sports, recreation or pastime, shows,
exhibitions, contests, displays and games, as well as all other methods
of obtaining monetary admission charges, donations, contributions
or monetary charges of any character from the general public or a
limited or selected number thereof for admission to the premises or
for use of facilities provided for entertainment, amusement, sport
or recreational purposes, excepting thereout and therefrom the operation
of motion-picture theaters as provided in the aforementioned Act No.
511.
AMUSEMENT TAX COLLECTOR
The Baden Borough Secretary is hereby designated as the Amusement
Tax Collector and is empowered to collect the taxes imposed by this
article and to issue permits.
ESTABLISHED PRICE
Regular monetary charge of any character whatever, including
donations, contributions fixed and exacted or in any manner fixed
and 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 roof garden, nightclub, cabaret or other place where the charge
for admission is wholly or in part included in the price paid for
refreshment, service or merchandise, the amount paid for admission
to such amusement shall be deemed to be the amount of the cover or
minimum charge, if any.
PERSON
Every individual person, copartnership, association, unincorporated
enterprise owned by two or more persons or corporations, domestic
or foreign. Whenever used in any clause prescribing and imposing a
penalty, or both, the term "person," as applied to copartnership or
association, shall mean the partners or members thereof and, as applied
to corporations, the officers thereof.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Borough of Baden
where the general public, or a limited or selected number thereof,
may, upon payment of an established price for the privilege, attend,
engage in or otherwise participate in any amusement as herein defined,
including among others, opera houses, amusement parks, stadiums, arenas,
baseball parks, skating rinks, circus or carnival tents or grounds,
fairgrounds, halls, lodge rooms, riding academies, golf courses, bowling
alleys, pool rooms, bathing and swimming places, dance halls, tennis
courts, archery, rifle or shotgun ranges, roof gardens, cabarets,
nightclubs and other like places.
PRODUCER
Any person, as herein defined, 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.
TEMPORARY AMUSEMENT
An amusement to be conducted at one location for a period
of less than one month.