(a) “Admission” includes seats, chairs, benches, tables, and spaces, reserved or otherwise, and other similar accommodations and charges made therefor.
(b) “Amounts received for admission” excludes any City or Federal taxes paid or received in respect of such admission.
(c) “Cinema” means any theater or establishment where moving pictures or movies are shown. Each separate screen is considered a separate Cinema.
(d) “Operator” means the person or corporation that is proprietor of the cinema, whether in the capacity of owner, lessee, mortgagee in possession, licensee, or any other capacity. Where the Operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an Operator for the purpose of this chapter, and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both.
(e) “Tax Administrator” means the Tax Administrator of the City, who has the final authority for administering the Cinema Admissions Tax. (Ord. 2000-25. Passed 4-18-00.)