(Amended by Ord. No. 140,833, Eff. 9/28/70, Oper. 1/1/71.)
For every person engaged in the business of conducting an amusement park, the tax shall be $923.83 per quarter. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
For the purpose of this section, an amusement park shall mean any grounds or enclosure wherein concessions and adult rides of a permanent nature and having a fixed location are situated and shows or exhibitions are presented, shown, staged, or offered to the public.
For the purpose of this section, adult rides shall be defined to include any Ferris wheel, scenic railway, merry-go-round, swing, or similar device offered for the amusement of the public for a fee or charge and not of a miniature type intended primarily for the use of children; and, concession shall be defined to include any permanent booth or stand or any space, court or area at or in which any game or test of skill, science or amusement is offered and at or in which the public is permitted or invited to participate for a fee or charge. Concessions shall not include coin-operated games of skills, science or amusement.