For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(a) "Adult ticket" means a ticket purchased by any person over twelve years of age.
(b) "Amusement" or "entertainment" means circuses, carnivals, moving picture shows, fairs, shows of all kinds, dances, baseball, basketball, football, wrestling, boxing and all sports or exhibitions, dramatic entertainments, and all other public amusements or entertainments conducted for private profit and not specifically named herein; however, the term "amusement" or "entertainment" shall not include City public school athletic events.
(c) "Purchaser" means a person who purchases an adult ticket to any public amusement or entertainment conducted for private profit.
(d) "Seller" means a person engaged in the business of furnishing any public amusement or entertainment conducted within the corporate limits for private profit or gain.
(e) "Tax" means all taxes, interest or penalties levied hereunder.
(Passed 5-17-82.)