Section 1. When used in this chapter the following terms shall have the following meanings:—
(a) “Commissioner”, the commissioner of revenue.
[There is no subsection (b).]
(c) “Taxpayer”, every corporation, association or organization which is licensed by any city or town to sell alcoholic beverages, as defined in section one of chapter one hundred and thirty-eight, except—
(1) A corporation subject to taxation under the provisions of chapter sixty-three, and
(2) A chartered veteran’s organization maintaining quarters for the exclusive use of its members.
(3) An organization which is located within the boundaries of a Massachusetts army or air national guard base that serves as social club for members of the Massachusetts army or air national guard.
(d) “Gross receipts”, the total proceeds from the sale of any drink of alcoholic nature or content sold without any deduction therefrom on account of costs or expenses.