Sec. 36-261. Definitions.
The following words and phrases when used in this division, shall, for the purposes of this division have the following respective meanings, except where the context clearly indicates a definite meaning:
Amusement tax or admission charge: The charge made for admission to any amusement or entertainment, exclusive of any federal tax thereon, including a charge made for season tickets, whether obtained by contributions or subscription, a cover charge or a charge made for the use of seats or tables, reserved or otherwise, and similar accommodations in the city. When a person is admitted free and a service charge is made, the service charge shall be considered as a charge for admission.
Director: The director of the department of finance and any of his duly authorized representatives.
Place of amusement or entertainment: Any place in the city wherein or whereat any of the following, or amusements or entertainments similar to the following, are located, conducted, performed, exhibited and operated: circuses; carnivals; menageries; amusement parks; moving picture shows; fairs; shows and exhibitions of all kinds; dances sponsored by or held by organizations on a regular or recurring basis at the organization's facilities; baseball, football wrestling, boxing and sports of all kinds; public swimming pools; concerts, theatrical, vaudeville, dramatic, operatic and musical performances and performances similar thereto; bowling alleys; roller rinks; public golf courses; miniature golf; such attractions as merry-go-rounds, Ferris wheels; roller coasters, leap-the-dips and the like, and all other similar amusements, performances and exhibitions not specifically named herein; and any roof garden, cabaret or other similar place furnishing a public performance for profit, which shall include any room in any hotel, restaurant, hall or other public place where music and dancing privileges or any other entertainment is offered the patron in connection with serving or selling of food, refreshments or merchandise. A performance or event shall be regarded as being furnished for profit for purposes of this division even though the charge made for admission, refreshment, service or merchandise is not increased by reason of the furnishing of such performance. (Ord. No. O-90-130, 5-15-90, eff. 7-1-90)
Last updated date: 10/23/2006 4:15:21 PM