§ 95-3. Definitions.

A. 

The following words and phrases, when used in this chapter, shall have the meaning ascribed to them by this section unless the context clearly indicates a different meaning:

BUSINESS

All businesses, trades, occupations, professions and activities carried on or exercised for gain or profit in Lower Providence Township wherein there is access by employees, vendors, customers and other members of the public onto the business premises, including without limitation enterprises engaged in by operators of hotels, motels, parking lots, garages and warehouses; lessors of real and/or tangible personal property; teachers, veterinarians, lawyers, engineers, architects, chemists, certified public accountants, funeral directors, consultants, social workers, psychologists, nurses, therapists, physicians, surgeons, osteopaths, dentists, podiatrists, chiropractors, optometrists, pharmacists, and other health care providers; promoters, factors, commission merchants, agents, brokers, and manufacturers representatives; advertising and public relations agencies; real estate brokers, insurance brokers and agents; cable television operators; operators of places of amusement providing either passive or active recreation; vending machine operators, operators of barbershops, beauty shops, cleaning, pressing and dyeing establishments, laundries, shoe repair shops, tailor shops, and furniture finishing and upholstering shops; contractors engaged in the electrical, plastering, bricklaying, masonry, carpentry, heating, ventilating, air conditioning, plumbing, painting and other building trades, whether engaged in new construction or in the alteration, maintenance or repair of structures and land; persons engaged in the repair of electrical, electronic and automotive machinery and equipment or other machinery and equipment; and other businesses, trades, occupations and professions in which any services are offered.

COLLECTOR

The Finance Director of Lower Providence Township.

LICENSE YEAR

The twelve-month period beginning the first day of January 2006, and each calendar year thereafter.

PERSON

Any and all individuals, partnerships, limited partnerships, associations or corporations. Whenever used in any clause prescribing or imposing a penalty, the term "person," as applied to an association, shall mean the partners or members thereof, and, as applied to a corporation, shall mean the officers thereof.

TOWNSHIP

Lower Providence Township.

B. 

The terms hereinbefore defined shall not be deemed to include persons, corporations or associations wholly exempt under the Pennsylvania Constitution, the Act of May 22, 1933, RL.853, article II, section 204, as amended, or the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended.