The following words and phrases when used in this article shall have the meanings as ascribed to them in this section unless the context clearly indicates a different meaning:
(a) "Person" means any individual, partnership, limited partnership, association or corporation.
(b) "Wholesale dealer" or "wholesale vendor" means any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other person, but includes any merchandise broker, factor and commission merchant.
(c) "Retail dealer" or "retail vendor" means any person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
(d) "Person", "wholesale dealer", "wholesale vendor", "retail dealer", and "retail vendor", shall not include nonprofit corporations, or associations organized for religious, charitable or educational purposes, agencies of the Government of the United States or of the Commonwealth of Pennsylvania, or any person vending or disposing of articles of his own growth, production or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
(e) "Place of amusement" means any place indoors or outdoors where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, entertainment, exhibition, contest, recreation, including, among other places, theaters, opera houses, motion picture houses, amusement parks, stadia, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fair grounds, bowling alleys, billiard or pool rooms, shuffleboard rooms, riding academies, golf courses, bathing and swimming places, dance halls, tennis courts archery, rifle or shotgun ranges and other like places. The term does not include any exhibition, amusement, performance or contest conducted by a nonprofit corporation or association organized for religious, charitable or education purposes.
(f) "License year" means the twelve-month period corresponding to the fiscal year of the Borough.
(g) "Gross volume of business" includes both cash and credit transactions.
(h) "Collector" means the Collector of the Borough of White Oak.
(i) "Temporary, seasonal or itinerant business" means any business that it conducted at one location for less than 180 consecutive calendar days within the taxable year.
(Ord. 3043. Passed 12-16-96.)