892.01 DEFINITIONS.
   For the purposes of this chapter, words and phrases shall have the following meanings:
   (a)   "Admission charge" means the charge made for the right or privilege to enter into a place; provided, however, that if such charge includes the rental of property or services, it shall be deemed to be an admission charge if so designated, unless the charge is for rental or services and persons who do not use such property or services are admitted free. If a lesser charge is made to persons who do not desire to use the property or services offered, the lesser charge shall constitute the admission charge. The designation of the charge as a rental or service charge shall not be construed to avoid the application of the tax if it is in effect a charge for admission, and any such equivalent of an admission charge shall be subject to the tax hereby imposed.
   (b)   "Director" means the Director of Finance of the City.
   (c)   "Person" means any individual, receiver, assignee, firm, copartnership, 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.
   (d)   "Place" includes, but is not restricted to, theaters, dance halls, golf courses, amphitheaters, auditoriums, stadiums, athletic pavilions, athletic fields, baseball and athletic parks, bowling alleys, circuses, sideshows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, roller coasters and observation towers.
(1982 Code, § 183.01) (Ord. 47-79. Passed 9-29-1947.)