As used in this chapter:

(1)  “Admission” means all charges established for admission except those specifically designated as service charges;

(2)  “Licensee” means a person conducting racing events at which betting under the pari-mutuel system is permitted;

(3)  “Person” includes, but is not limited to, individuals, associations, and corporations;

(4)  “Racing event” means a racing event at which pari-mutuel betting is permitted;

(5)  “Seller” means a person required by this chapter to collect any tax imposed under this chapter.

History of Section.
P.L. 1969, ch. 197, art. 2, § 1.