For the purpose of this chapter, words and phrases shall have the following meanings:
(a) "Persons" includes individuals, firms, partnerships, associations and corporations, municipalities and other political subdivisions of the State.
(b) "Admission" includes seats, chairs, tables and benches, reserved or otherwise, and other similar accommodations and charges made therefor.
(c) "Amounts received for admission" is deemed to exclude any Federal taxes paid or received in respect of such admission.
(Ord. 850-47. Passed 11-6-47.)