Pennsylvania Statutes Title 24 P.S. Education § 582.1. Definitions

(1) “Person” shall mean any individual, partnership, limited partnership, association or corporation.

(2) “Wholesale dealer” or “Wholesale vendor” shall mean any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.

(3) “Retail dealer” or “Retail vendor” shall mean any person who is a dealer in, or vendor of, goods, wares and merchandise who is not a wholesale dealer or vendor.

(4) “Dealer in, or vendor of, goods, wares and merchandise” shall not include any mechanic who keeps a store or warehouse at his place of manufactory or workshop in which he sells only his own manufactures, any person vending or disposing of articles of his own growth, produce or manufacture, or any hawker or peddler licensed under any law of this Commonwealth.

(5) The terms “Person,” “Wholesale dealer,” “Wholesale vendor,” “Retailer dealer,” “Retail vendor” and “Dealer in, or vendor of, goods, wares and merchandise” shall not include nonprofit corporations or associations organized for religious, charitable or educational purposes.

(6) “Broker” shall mean any stock broker, bill broker, note broker, exchange broker, merchandise broker, factor, commission merchant, real estate broker or agent and pawnbroker.

(7) “Place of amusement” shall mean 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, shuffle board rooms, nine or ten pin alleys, 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 educational purposes.

(8) “License year” shall mean the twelve month period corresponding to the fiscal year of the school district levying the tax.

(9) “Gross volume of business” shall include both cash and credit transactions.

(10) “Collector” shall mean the receiver of school taxes, or in a school district of the first class A in which there is no such receiver of school taxes, the school treasurer.