The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
BOROUGH
The area within the corporate limits of the Borough of West
Mifflin.
COLLECTOR
The person designated, from time to time, by the Council
of the Borough of West Mifflin to enforce and administer this article
and collect the taxes provided for hereunder.
LICENSE YEAR and TAX YEAR
The fiscal year beginning July 1, 1979, and ending at 12:00
midnight on December 31, 1979, and from then on shall mean the twelve-month
period from January 1, 1980, through December 31, 1980, and thereafter
on a calendar-year basis from January 1 through December 31.
PERSON
Any individual, partnership, limited partnership, association,
corporation, trust or estate. Whenever used in any section prescribing
and imposing a penalty, the term "person," as applied to associations
or partnerships, shall mean the members or partners thereof, and,
as applied to corporations, the officers thereof.
PLACE OF AMUSEMENT OR ENTERTAINMENT
Any place indoors or outdoors where the general public or
a limited or selected number thereof may, upon payment of an established
price, attend or engage in any amusement, entertainment, exhibition,
contest, recreation, including, among other places, theaters, opera
houses, amusement parks, stadia, arenas, baseball or football parks
or fields, skating rinks, circus or carnival tents or grounds, fairgrounds,
bowling alleys billiard or pool rooms, shuffleboard rooms, nine- or
ten-pin alleys, riding academies, golf courses, bathing and swimming
places, dance halls, tennis courts, archery, rifle, pistol, or shotgun
ranges, arcades, and other like places. The term does not include
any exhibition, amusement, performance or contest conducted by a nonprofit
corporation or association organized for religious, charitable or
education purposes.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and
merchandise, who is not a wholesale dealer or vendor, whether or not
such vending or dealing is the primary business activity.
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares
and merchandise and any merchant broker, factor and commission merchant,
and to no other person, whether or not such vending or dealing is
the primary business activity of such person.