For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(A) ADMISSION. Includes any charge for entering the premises when entertainment of any type or variety is performed except cinemas which are provided for separately in Chapter 97 of this Code. This would include an admission fee, cover charge, minimum fee or any similarly titled fee required to he paid whether or not other expenditures are made on the premises.
(B) AMOUNTS RECEIVED FOR ADMISSION. Excludes any city or federal taxes paid or received in respect of such admission.
(D) CLERK-TREASURER. The City Clerk who has the final authority for administering the entertainment admission tax.
(E) ENTERTAINMENT. Any performance by an individual, group or otherwise including, but not limited to, stage shows, musical entertainment, circuses, carnivals, displays, exhibits, exhibitions, and demonstrations. Each separate location is considered a separate entertainment.
(F) OPERATOR. The person who is proprietor of the entertainment location, 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 entertainment admission tax.
(Ord. 49-1984, passed 6-27-84)