(a) "Admission charge" means any charge made for the right or privilege of entry into a place. The designation of the charge as a "rental" or "service charge" or "donation" or "cover charge" shall not be construed to avoid application of the tax if it is, in effect, a charge for admission. If the charge includes rental of property or payment for services, it shall be construed as an admissions charge unless persons entering into a place not receiving such property or services are admitted free of charge or at a lesser charge. If a lesser charge is made to persons who do not make use of the property rental or services, that lesser charge shall be construed as the admissions charge.
(b) "Place" includes, but is not limited to, amphitheaters, amusement parks, athletic fields or arenas, auditoriums, cinemas, circuses, dance halls, Ferris wheels, merry-go-rounds, observation towers, roller coasters, side shows, stadiums, swimming pools, and theaters.
(c) "Person" includes an individual, corporation, business trust, estate, trust, partnership, limited liability company, and association.
(Ord. 99-62. Passed 6-15-99.)