For the purposes of this chapter the following words and phrases shall have the meanings respectively ascribed to them:
(a) "Admission charge" means the charge made for the right or privilege to enter into a place. Admission charge may include, but is not limited to, a charge made for season tickets or subscriptions, and a charge made for the privilege of parking a vehicle in any non-residential lot, land, building, garage, structure, enclosure, premises, parcel, yard, indoor or outdoor area, or any portion thereof, except a public way, within the City offering three (3) or more parking spaces. However, if the charge includes rental of property or services, it shall be deemed to be an admission charge if so designated. If a lesser charge is made to persons who do not desire to use the property or services offered, the lesser charge shall constitute the admissions charge. The designation of the charge as a rental or service charge shall not be construed to avoid the application of the tax if it is in effect a charge for admissions.
(c) "Person" means any individual, receiver, assignee, firm, partnership, joint venture, corporation, company, joint stock company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(d) "Place" includes, but is not restricted to, indoor and outdoor theaters, bowling alleys, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, observation towers, museums, spas, and parking lots or parking garages serving those places, to the extent such place is located within the municipal limits of the City of Canton including the boundaries of the Tourism Development District ("TDD").
(e) "Tourism Development District" or "TDD" means the area(s) of the City of Canton designated by the Municipal Council as a tourism development district pursuant to Ohio Revised Code Section 715.014, as expanded from time to time.
(Ord. 187-2024. Passed 9-27-24.)