For the purposes of this chapter, words and phrases shall have the following meanings and interpretation:
(a) "Admission charge" means the charge made for the right or privilege to enter into any place or upon property, provided, however, that if admission to any place or any property is free and a charge is made or a membership fee is levied for the use or rental of property, real or personal, or for services, such shall be deemed to be an admission charge. If a lesser charge is made to persons who do not desire to use such property or services offered, the lesser charge shall constitute the admission charge. The designation or nomenclature attached to the use or rental of the property or for services rendered shall not be construed to avoid the application of the tax hereinafter provided.
(b) "Place" includes, but is not restricted to theaters, outdoor or drive-in theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, swimming pools, outdoor amusement parks, amusement arcades, golf-driving ranges, golf courses, miniature golf courses, bowling alleys, merry-go-rounds, carousels, ferris wheels, dodge'ems, roller coasters, roller rinks or any other place, whether in the open or confined in a building, wherein or whereon amusements or tests of skill are conducted or permitted.
(c) "Person" means any individual, corporation, partnership, receiver, assignee, firm, joint venture, company, joint stock company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(Ord. 1955-70. Passed 9-12-55.)