The following
words, when used in this article, shall have the meanings ascribed
to them in this section, except in those instances where the context
clearly indicates otherwise:
ADMISSION
Monetary charge of any character, including contributions
or donations, periodic or otherwise, charged for the privilege of
attending or engaging, directly or indirectly, in amusements as hereinafter
defined, provided that admission may not include tax added or expressly
subjected to the Tax Reform Code of 1971, P.L. 6, No. 2, March 4,
1971, 72 P.S. § 7161 et seq. (1982), as hereafter amended,
supplemented, modified or reenacted by the General Assembly of Pennsylvania.
AMUSEMENT
All forms of entertainment or recreation where an admission
charge is required to attend or participate in such event. This shall
include, but shall not be limited to, trade shows, craft fairs, and
similar exhibitions; circuses, carnivals, and fairs; entertainment
at amusement parks, stadiums, and arenas; theatrical and musical performances,
concerts, dances, and lectures; all athletic contests, pastimes, training,
and sporting exhibitions; and swimming pools, bowling and golfing
facilities. This definition does not include campgrounds, movie theaters,
gambling facilities, and fitness centers.
COVER CHARGE
Where the price for food, refreshment or merchandise is increased
during the time when entertainment is offered. This increase in price
shall be deemed to be an admission charge.
MECHANICAL AMUSEMENT DEVICE
Any device, where a fee is required, utilized for amusement
purposes which shall include, but shall not be limited to, jukeboxes,
pinball machines, video games, athletic skill testing mechanisms,
and coin-operated pool tables.
PERMIT
Written evidence of authority granted by the Board of Supervisors
to collect the amusement tax.
PERSON
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing or imposing
a penalty, "person," as applied to associations, shall mean the partners
thereof and, as applied to corporations, the officers thereof.
TAX COLLECTOR
Any person or agency appointed by the West Bradford Board
of Supervisors to collect the amusement tax authorized under this
article.
TOWNSHIP
The West Bradford Township Manager or his designated employees.