DESIGNATED REVENUES: All revenues collected by the town pursuant to this chapter.

FINANCE DIRECTOR: The director of finance and information technology of the town, or such person's designee.

LIFT TICKET: A right to use a ski lift at a ski area.

LOCAL SKI AREA: A ski area which has one (1) or more ski lifts located in whole or in part within the town.

PARKING AND TRANSPORTATION FUND: The town of Breckenridge parking and transportation fund described in section 3-11-2 of this title.

RECORDS: Any books, accounts, papers, memoranda, or other records of a ski area operator for a local ski area, regardless of their form or format, that are or may be relevant to determining the amount of the tax due from such ski area operator.

SEASON PASS: All lift ticket products that provide access to a local ski area for the majority of the ski season.

SKI AREA: The area accessed by ski lifts designated and under the control of a single ski area operator.

SKI AREA OPERATOR: Any business entity having operational responsibility from time to time for a local ski area.

TAX: The tax payable to the town pursuant to this chapter.

TAXABLE LIFT TICKET: A lift ticket purchased for use only at a local ski area and only during the annual period between November 1 and the following April 30.