185.02 DEFINITIONS.

   For the purposes of this chapter:

   (a)    "Admission charge" means the charge made for the right or privilege to enter into a place, or the charge or fee paid for the use of any facilities or grounds including the amount charged or paid as annual membership dues to any club or organization, or charge or fee charged or paid to use any facilities for a season or longer, provided, however, that if such charge includes rental of property or for a service such rental or service charge shall be taken to be an admission charge. If a lesser charge is made to persons who do not desire to use the property, facilities or services offered, the lesser charge shall constitute the admission charge. The designation of a charge as a rental or service charge, or fee of any kind, shall not be construed to avoid the application of the tax if it is in effect a charge for admission.

   (b)    "Finance Director" means the Director of Finance of the Municipality.

   (c)    "Place" includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, golf courses, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, Ferris wheels, dodgems, roller coasters and observation towers owned or operated by any person.

   (d)    “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, park board, municipal corporation, public authority created by statutes of Ohio, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

      (Ord. 1970-657. Passed 3-9-70.)