The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except when the context clearly indicates a different meaning:
ADMISSION
The regular monetary charge of any character whatever, including
donations, contributions and dues or membership fees (periodical or
otherwise), fixed and exacted, or in any manner received by persons
as herein defined, from general public or a limited or selected number
thereof; directly or indirectly, for the privilege of attending or
engaging in any entertainment or amusement, or for the use of any
equipment used in connection with amusements. In the case of persons
admitted free or at reduced rates to any place of amusement (except
bona fide employees of the person conducting the amusement or governmental
officials on public business), at a time when and under circumstances
under which an established price is charged to other persons, the
tax imposed by this article shall be computed on the established prices
charged to such persons of the same class for the same or similar
accommodations, to be paid by the person so admitted.
AMUSEMENT
All manner and form of entertainment within Skippack Township,
including, among other things, theatrical or musical performances,
concerts, lectures, vaudeville, circus, carnival and side shows, all
forms of entertainment at fairgrounds and amusement parks, athletic
contests, including wrestling matches, boxing and sparring exhibitions,
football, basketball and baseball games, skating, skiing, golfing,
tennis, hockey, bathing, swimming, boating, waterskiing, shooting,
trap and skeet shooting, riding, dancing, golf driving ranges, golf
cart rental fees, miniature golf courses, bowling alleys, pool and
billiard parlors, arcades, racing and all other forms of diversion,
sport, winter or summer 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 tangible property, or specific
personal or professional service.
BOARD
The Skippack Township Board of Supervisors.
OWNER
That person in possession and operation of those activities
designated as amusements.
PATRON
Those persons charged for the privilege of attending or engaging
in or for the use of any equipment used in connection with amusements.
PERMIT
The written evidence of authority granted by the Board to
a person to collect the tax.
PERSON
Every natural person, copartnership, association or corporation
or quasimunicipal corporation. Whenever used in any clause prescribing
the imposing of a fine, penalty, or both, the term "person," as applied
to copartnerships or associations shall mean the partners or members
thereof, and as applied to corporations, the officers thereof. The
singular shall include the plural and the masculine shall include
the feminine and the neuter.