For the purposes of this chapter:
(a) "Admission charge" means the charge made for the right or privilege to enter into a "place" as defined herein. 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 to a place.
(b) "City" means the City of Rossford, Wood County, Ohio.
(c) "Finance Director" means the Director of Finance of the City of Rossford, Wood County, Ohio.
(d) "Operator" means any person who manages, operates or acts as the proprietor of a "place" as defined herein that makes an admission charge, and also means any person who acts on behalf of an operator in receiving an admission charge.
(e) "Place" means any theater, movie theater, concert hall, amphitheater, auditorium, arena, (including but not limited to hockey arenas), stadium, athletic park, athletic pavilion, field, (including but not limited to baseball and football fields), race track, circus, side show, outdoor or indoor amusement park, and attractions such as merry-go-rounds, ferris wheels, dodgems, roller coasters, observation towers and the like. "Place" does not include the facilities utilized by a fraternal or benevolent association for meetings of its members.
(f) "Person" means any individual, receiver, assignee, firm, partnership, limited liability company, 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.
(g) "Quarter" means January 1st to March 31st (first quarter), April 1st to June 30th (second quarter), July 1st to September 30th (third quarter), and October 1st to December 31st (fourth quarter).
(h) "Tax" means the admissions tax levied under this chapter.
(Ord. 97-068. Passed 12-8-97.)