For the purpose of this chapter:
(a) ADMISSION CHARGE. The charge made for the right or privilege to enter onto City property to attend an event where an admission charge has been authorized by the City. The designation of a charge as a rental or service charge, or fee of any kind, shall not be construed to avoid the application of the tax if it is in effect a charge for admission.
(b) PERSON. Any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, park board, municipal corporation, public authority created by the statutes of Ohio, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(Ord. O91-76, passed 9-3-1991)