§ 97.01 DEFINITIONS.

   For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   (A)   ADMISSION. Includes seats, chairs, tables, benches, 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)   BOARD OF REVIEW. The BOARD OF REVIEW created and constituted under § 94.18.

   (D)   CINEMA. Any theater or establishment where moving pictures or movies are shown. Each separate screen is considered a separate CINEMA.

   (E)   CLERK-TREASURER. The City Clerk, who has the final authority for administering the cinema admission tax.

   (F)   OPERATOR. The person who 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 purposes 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.

   (G)   TAX COMMISSIONER. The TAX COMMISSIONER of the city, as agent for the Clerk-Treasurer in administering the cinema admission tax.

(Ord. 67-1978, passed 11-15-78)