As used in this chapter:
(a) "Persons" means individuals, firms, partnerships, associations, corporations, municipalities and other political subdivisions of the State.
(b) "Auditor" means the Auditor of the City.
(c) "Treasurer" means the Treasurer of the City.
(d) "Admission" includes seats, chairs, tables and benches, reserved or otherwise, and other similar accommodations, and charges made therefor.
(e) "Place" includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, ferris wheels, dodge'ems, roller coasters, observation towers, parking lots, structures used for parking vehicles, hotels, billiard and pool rooms, recreation rooms and halls, buildings or areas in which bowling, ping pong, bingo or other games are played.
(f) "Amounts received for admission" shall be deemed to exclude any Federal taxes paid or received in respect of such admission.
(Ord. 80-7430. Passed 3-19-80.)