  We have obtained near-simultaneous Swift/XRT imaging and Gemini GMOS
spectroscopy for the ultraluminous X-ray source (ULX) NGC~300 ULX-1 (formerly
designated SN~2010da). The observed X-ray emission is consistent with an
inhomogeneous wind that partially obscures a central, bright inner accretion
disk. We simultaneously fit eleven 0.3-10 keV spectra obtained over a $\sim$1
year time period (2016 April to 2017 July) using the same partial covering
model, and find that although the covering fraction varies significantly (from
78% to consistent with 0%), the unabsorbed luminosity remains essentially
constant across all observations ($2-6\times10^{39}$ erg s$^{-1}$). A
relatively high 0.3-10 keV fractional variability amplitude ($F_{\rm var}$) of
$\sim$30% is observed in all eleven observations. Optical spectra from Gemini
exhibit numerous emission lines (e.g., H$\alpha$, H$\beta$, He II
$\lambda$4686) which suggest that the neutron star primary is photoionizing
material in the immediate vicinity of the binary. We compare the He II
$\lambda$4686 line luminosity ($\sim7-9\times10^{35}$ erg s$^{-1}$) to the
contemporaneous soft X-ray emission and find the X-ray emission is broadly
consistent with the observed He II line luminosity. The combination of our
X-ray observations and optical spectroscopy suggest that geometric beaming
effects in the ULX-1 system are minimal, making ULX-1 one of only a few bona
fide ULXs to be powered by accretion onto a neutron star.
