189.01 DEFINITIONS.

   As used in this chapter:

   (a)   "Admissions charge." In addition to its usual and ordinary meaning, means and includes a charge made for season tickets or subscriptions; a cover charge or a charge made for use of seats and tables, reserved otherwise, and similar accommodation; a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile; or a charge made for the right or privilege to enter into a place. However, 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 of services, and person who do not use such 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 change shall not be construed to avoid the application of the tax if it is, in effect, a charge for admission.

   (b)   "Director of Finance" means the Director of Finance of the City and/or the authorized representative of the Director.

   (c)   "Place" means any enterprise permitted, conducted or operated by a person for which there is an admission charge in the City of Macedonia. Examples of places are theaters, movie house, dance halls, night clubs, taverns, amphitheaters, museum, auditoriums, stadiums, skating rinks, bowling alleys, athletic pavilions and fields, parks, circuses, side shows, swimming facilities, outdoor and indoor facilities, amusement and rodeo and rides, observation towers, miniature golf courses, go-cart courses, and batting cages.

   (d)   "Person" means any individual, receiver, assignee, firm, copartnership, 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. (Ord. 66-1998. Passed 12-10-98.)