For the purpose of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"ADMISSION CHARGE." Any charge for the right or privilege to any entertainment or amusement and shall include, among others, the following: All charges for seats, chairs, tables, benches, reserved or otherwise, and other similar accommodations; all charges made for food and refreshment where any free entertainment is provided other than by mechanical means; all charges made for the use or rental of equipment or facilities for purposes of entertainment and amusement, unless persons not using the equipment or facilities are admitted free; and all automobile parking charges where the charge is determined by the number of passengers in an automobile; and all charges made for the privilege of walking through or standing in or around any display or structure or device.
"CITY COLLECTOR." The City Clerk.
"ENTERTAINMENT" or "AMUSEMENT." Shall include, among others, the following: circuses; motion picture shows; shows of all kinds including home and garden shows, and home shows; all sporting contests and athletic events; exhibitions; concerts; lectures; vaudeville; bowling; dancing; golf; swimming and bathing; side shows; amusement parks and all forms of recreation therein; billiards; pool; operatic performances; theatrical performances; and any other form of diversion, sport, pastime, or recreation.
"TAXPAYER." Any person who conducts or engages in the business of providing entertainment or amusement.
('77 Code, § 4-51) (Ord. 246-1981, passed 8-26-81)