707.01 DEFINITIONS.

   For the purposes of this chapter, words and phrases shall have the following meanings:

   (a)   "Admission Charge" shall mean the charge made for the right or privilege to enter into a place, provided, however, that if such charge includes rental of property or services it shall be deemed to be an admission charge if so designated, unless the charge is for rental or services and persons who do not use such property or services are admitted free. If a lesser charge is made to the persons who do not desire to use the property or services offered, the lesser charge shall constitute the admission 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 admission. Admission Charge shall not include a separate and identifiable component of a charge paid exclusively for the use of property owned and maintained by any organization or entity which would be eligible for an exclusion pursuant to the provisions of Section 707.03 (a)-(f).

   (b)    "Tax Administrator" shall mean the Finance Director of the City of Cuyahoga Falls or his designee.

   (c)    "Place" includes, but is not restricted to, theaters, dance halls, amphitheatres, auditoriums, convention centers, exhibition centers, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge ems, roller coasters, and observation towers.

   (d)   "Person" means any individual, receiver, assignee, firm, co-partnership, joint venture, corporation, company, joint stock company, association, society, or any group of individuals acting as a unit, whether mutual, co-operative, fraternal, non-profit or otherwise.

      (Ord. 105-1988. Passed 5-31-88.)