Person - any individual, partnership, limited partnership, association or corporation, but shall not include a wage earner, a non-profit corporation organized for religious, charitable or educational purposes, an association for such purposes, any agency of the Government of the United States or of the Commonwealth of Pennsylva nia or any public utility.
Service - any act or instance of helping or benefitting another for a consideration.
Privilege year - the calendar year.
Gross receipts - shall include both cash and credit transactions, and shall include payment received for gross charges made by the taxpayer for services rendered, including both service, labor and any materials entering into or becoming component parts of the services performed.
Tax collector - shall include the Tax Collector of Dover Township.
Temporary, seasonal or itinerant business - any business that is conducted at one location for less than 60 consecutive days.
(Ord. 91-1, 9/9/1991, § 11.11)