Unless otherwise expressly stated, the following terms shall have,
for the purpose of this Part, the meanings herein respectively indicated:
ADMISSION
Monetary charges of any character whatever, including donations,
contributions and dues, or membership fees (periodical or otherwise)
charged or paid or in any manner received by a producer, as herein
defined, from the general public or a limited or selected number thereof,
directly or indirectly, for the privilege of attending or engaging
in any amusement, as herein defined. "Admission" shall not include
any tax added to the charge, provided that in the case of persons
(except bona fide employees of the producer or Borough officers on
official business) admitted free or at reduced rates at a time when,
and under circumstances under which, an established price is charged
to other persons, the term "admission" shall mean the established
price charged to other persons.
AMUSEMENT
All manner and form of entertainment including, but not limited
to, the following: theatrical performance, operatic performance, carnival,
circus, show, concert, sports event, swimming or bathing pool, vaudeville
show, side show, amusement park and all forms of entertainment therein,
dancing, golf courses, including miniature golf and pitch and putt,
driving ranges, bowling alley, billiard game, athletic contest and
any other form of diversion, sport, pastime or recreation for which
admission is charged or paid, provided that "amusement" shall not
include any form of entertainment, the proceeds of which, after payment
of reasonable expenses, inure exclusively to the benefit of any religious,
educational or charitable institution, society or organization.
ESTABLISHED PRICE
The monetary charge of any character, including donations
and contributions 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 of attending
or engaging in any amusement.
PERSON
Includes any natural person, copartnership, association,
firm or corporation. Whenever used in any clause prescribing and imposing
a penalty, or both, the term "person," as applied to a copartnership
or association, shall mean the partners or members thereof and as
applied to a corporation shall mean the officers thereof.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Borough of Thornburg
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.
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 payment of an established price, attend or
engage in any amusement.
TAX COLLECTOR
The person appointed to administer the provisions of this
Part, to collect the taxes levied hereunder and to enforce the provisions
of the same.