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.