Waterproof Breathable Fabrics
The term "Waterproof/Breathable" (W/B) refers to any fabric with a PTFE coating laminated to the inside, that both repels water and moves moisture and vapor from the inside to the outside. Gore-tex® and Ultrex® are probably the most known of these types of fabrics.

3-layer VS 2.5/2 Layer
 I have frequently heard the terms "2 layer" and "3-layer" misused in reference to W/B fabrics.  Most W/B fabrics are 2-layer and require a lining to protect the membrane. A 3-layer W/B has an additional layer of tricot bonded to the inner layer, and do not require additional linings.

NEOPRENE:
Neoprene is commonly used in wetsuits and at the openings on paddle and spray clothing.   

Tape use in the clothing
a clear tape suitable for 2-layer W/B fabric, and a heavier type more suited to 3-layer W/B fabric.