For the purposes of this chapter, the following words and phrases have the meanings indicated:
"Admission charge" means the charge made for the right or privilege to enter into a place; however, if the 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 the property or services are admitted free. 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 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.
"Place" includes, but is not restricted to, theaters, dance halls, bowling alleys, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, ferris wheels, dodg'ems, roller coasters and observation towers or other such place at which an amusement device has been placed.
"Person" means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society or group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
“Mechanical amusement device” has the same meaning as defined in Section 731.01(a).
(Ord. 1997-071. Passed 4-8-97.)