Elite Skimmer is a boss that was added with the release of the game.
Elite Skimmer has an orange triangle base, with three auto-skimmer turrets on each side of the base.
Elite Skimmer moves at a low speed and slowly shoots missiles. Missiles have high damage, but they have low speed and low health. Missiles also launch weak bullets, much like skimmer bullets. The Elite Skimmer does not have much health.
Spawns by a randomizer.
Elite Skimmer shoots only missiles, but they are not very strong. Elite Skimmer also does not have a lot of health. This makes it a weak boss that can be defeated by almost any tank.
As a bullet tank, your task is simple. You can keep firing while dodging the low-speed missiles, slowly wearing down the Elite Skimmer's health. If you are a bullet spammer, you also have the option of penetrating the missiles.
As a trapper tank, it is more tricky but still relatively simple. Wait until Elite Skimmer has fired missiles, come close and launch multiple traps. At this point, traps will penetrate the missiles, and you can easily out-damage the boss.
As a drone tank, it is a hit-and-run strategy. Wait until you have a lot of drones, and charge them at Elite Skimmer. It will take massive damage, and you can retreat. After gathering up your drones again, repeat the process. On the second charge it will likely be dead, but if not, repeat again until it dies.