Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16132. Definitions

(1) “Tax Collector.”The School Revenue Commissioner of a first class school district imposing a tax under this act.

(2) “Person.”Any individual, limited partnership, partnership, association or corporation. Whenever used in a clause prescribing or imposing a fine or imprisonment or both, the term “person” as applied to “limited partnership” or “partnership,” shall mean the partners thereof, as applied to “association,” the members thereof, and as applied to “corporation,” the officers thereof, except that, as to incorporated clubs, the term “person” shall mean such individual or individuals who, under the bylaws of such clubs, shall have jurisdiction over the possession and sale of liquor therein.

(3) “Purchaser.”A person who acquires liquor or malt and brewed beverages through sale at retail.

(4) “Sale at retail.”Any transfer at retail for a consideration in any manner or by any means whatsoever of liquor and malt and brewed beverages, but the term shall not include any transaction which was or is subject to tax by the Commonwealth under either the Tax Act of 1963 for Education  1 or Article II of the Tax Reform Code of 1971.  2

(5) “Tax year.”The twelve-month period corresponding to the fiscal year of a school district imposing a tax under this act, and the year for which a tax is levied under this act.

(6) “Vendor.”Any person maintaining a place of business in any school district of the first class and licensed by the Commonwealth of Pennsylvania to sell liquor or malt and brewed beverages, the sale of which is subject to the tax authorized by this act, but not including an employe who, in the ordinary scope of employment, renders services to his employer in exchange for wages or salary.