For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them:
(a) "Admission charge" means any charge for the right or the privilege to enter any place; it includes a charge made for season tickets or subscriptions, membership fees, a minimum service charge, a cover charge or charge made for use of seats and tables (reserved or otherwise) and similar accommodations; in addition to its usual and ordinary meaning, it shall include a charge made for rental or use of equipment or facilities for purposes of recreation or amusement, and when the rental of the equipment or facilities is necessary to the enjoyment of the privileges for which a general admission is charged, the combined charge shall be considered as the admission charge; and a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile. 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.
(Ord. 1983-63. Passed 3- 30-83.)
(b) "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, co-operative, fraternal, nonprofit or otherwise.
(Ord. 1951-18. Passed 4-9-51.)
(Ord. 1951-18. Passed 4-9-51.)
(c) "Place" includes, but is not limited to: circuses, motion picture theatres, dance halls, auditoriums, stadiums, athletic pavilions, exhibition halls, swimming pools, amusement parks, golf courses and golf ranges, bowling alleys, restaurants, taverns, night clubs, cabarets, theatres of all kinds, lecture halls, archery and shooting ranges, yacht clubs and marinas, boat launching and dock facilities, physical fitness salons, health clubs, gymnasiums, tennis courts and tennis clubs, racquet ball courts and racquet ball clubs, and such attractions as merry-go-rounds, ferris wheels, dodge-ems and roller coasters.
(Ord. 1983-63. Passed 3-30-83.)