For the purpose of this chapter, the following words and phrases shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning.
(a) "Admission charge", in addition to its usual and ordinary meaning, includes a charge made for admission to any place by season tickets or subscriptions; a cover, service or similar charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations, whether made in conjunction with the sale of food and refreshments or otherwise; and a charge made for rental or use of equipment or facilities for purposes of recreation or amusement such as, but not limited to, charges ordinarily made or collected at bingo games and pool tables, and where payment for the use of equipment or facilities is necessary to the enjoyment of the privileges for which a general admission is charged, each combined charge shall be considered an admission charge.
An admission charge to any City-operated pool or other facility, where the proceeds in their entirety are returned to the City, shall not be subject to the admissions tax.
(b) "Place" includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge'ems, roller coasters, observation towers, billiard and poolrooms, recreation rooms and halls, buildings or areas in which bingo, ping-pong or other games are played.
(Ord. 62-134. Passed 10-22-62.)
(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, co-operative, fraternal, nonprofit or otherwise.
(1968 Code Sec. 701.01)