For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONVENTION FACILITY. Any publicly owned or operated convention center, sports arena or other facility at which conventions, conferences and other gatherings are held and whose primary business or function is to host such conventions, conferences and other gatherings.
CULTURAL FACILITY. Any publicly owned or operated museum, theater, art center, music hall or other cultural or arts facility.
RECREATION FACILITY or TOURIST FACILITY. Any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trail and other recreation- or tourist-related facility.
RESTAURANT. Includes any coffee shop, cafeteria, luncheonette, soda fountain or fast food service where food is prepared for immediate consumption. RESTAURANT does not include any retail establishment whose primary business or function is the sale of fuel or food items for off-premises, but not immediate, consumption.
SHORT-TERM LEASE OR RENTAL OF MOTOR VEHICLES. Any lease or rental of a motor vehicle not exceeding 30 days in length. A lease or rental of a motor vehicle when made for the purpose of temporarily replacing a person’s motor vehicle that is being repaired pursuant to a repair or insurance agreement and which is supported by a written agreement shall not be a SHORT-TERM LEASE OR RENTAL OF A MOTOR VEHICLE subject to taxation under this subchapter.
(Ord. 03-7-7, passed 7-7-2003)