For the purpose of this chapter, the following words and phrases shall have the meaning ascribed to them in this section unless the context clearly indicates a different meaning.
(a) "Admission charge" means the price of being admitted to a particular public function or event. In addition to this usual and ordinary meaning, "admission charge" includes a charge made for admission to any place by single tickets, season tickets or subscription; a cover, service, or similar charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations, whether made in conjunction with the sale and refreshments or otherwise. "Admissions charge" shall also include a charge for parking where payment of such parking charge is a required condition precedent to admission to the function or event.
An admission charge to any Village operated facility or event, where the proceeds in their entirety are returned to the Village, shall not be subject to the admissions tax.
(b) "Administrator" means the person who is designated by Council pursuant to Section 171.02(a) to act as the Village Tax Administrator.
(c) "Event" includes, but is not necessarily limited to the following: a county fair; a music festival; special historical demonstrations or shows, art, auto or antique show; and other similar public occasions at a specific location with a clearly defined beginning and end, to which the public or members of a particular identifiable group are invited.
(d) "Fraternal organization" means any society, order, or association, except a college or high school fraternity, that is not organized for profit, that is a branch, lodge, or chapter of a national or state organization, that exists exclusively for the common business or brotherhood of its members, and that has been in continuous existence in this state for a period of five years.
(e) "Nonprofit medical organization" means any organization that has been incorporated as a nonprofit corporation for at least five years and that has continuously operated and will be operated exclusively to provide, or to contribute to the support of organizations or institutions organized and operated exclusively to provide hospital, medical, research or therapeutic services for the public.
(f) "Place" includes, but is not restricted to historical museums or grounds, fairgrounds, theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, swimming pools, outdoor amusement parks, and such attractions as recreation rooms and halls, buildings or areas in which bingo or other games are placed.
(g) "Person" means any individual, receiver, assignee, firm, partnership, joint venture, corporation, company, public authorities created by the State of Ohio, joint stock company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(h) "Religious organization" means any church, body of communicants or group that is not organized or operated for profit, that gathers in common membership for regular worship and religious observances.
(i) "Service organization" means any organization, not organized for profit, that is organized and operated exclusively to provide, or to contribute to the support of organizations or institutions organized and operated exclusively to provide medical, and therapeutic services for persons who are crippled, born with birth defects, or have any other mental or physical defects or those organized and operated exclusively to protect, or to contribute to the support of organizations or institutions organized and operated exclusively to protect animals from inhumane treatment.
(j) "Tax exempt". An organization is tax exempt if the organization is, and has received from the Internal Revenue Service a determination letter that is currently in effect, stating that the organization is exempt from federal income taxation under Subsection 501(a) and described in Subsection 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), or 501(c)(19) of the Internal Revenue Code.
(k) "Veterans organization" means any veterans organization or association that is incorporated by an Act of the United States Congress or any auxiliary unit of that veterans organization or association, and any post of a national veterans organization the national dues paying membership of which numbers at least 5,000 persons, whether or not incorporated by an Act of the United States Congress, which post has been in continuous existence as such in this state for at least twenty years and has been incorporated as a nonprofit corporation for at least five years.
(Ord. 1667-91. Passed 4-15-91; Ord. 1682-91. Passed 8-26-91.)