Unless otherwise expressly stated, the following terms shall have, for the purpose of this chapter, the meanings herein indicated:
(a) "Device" means any pool table and/or mechanical or electronic amusement device taxable under this chapter.
(b) "Mechanical or electronic amusement device" means any device which, upon insertion of a coin, slug, token, plate or disc, may be operated for use as a game, entertainment or amusement, whether or not registering a score and whether or not a prize is offered. However, the term does not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
(c) "Person" includes any natural person, firm, association, copartnership or corporation, except such corporations as are exempt from taxation under the Act of Assembly, December 31, 1965, Act 511 and its amendments, and known as The Local Tax Enabling Act.