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ORDINANCE No. 838
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<br />By Mr. Mason
<br />AN ORDINANCE LEVYING AN ADMISSIONS TAX ON PERSONS
<br />PAYING ,ADMISSIONS_OR WHO ARE ADMITTED FREE OR AT_
<br />REDUCED RATES TO ANY F3..ACE OF ANIIISIIYIENT, RECREATION
<br />OR 1+ TERTQ.INMEIVT, FI:CING 'Tf-IE AMOUNT SAND .PROVIDING
<br />FOR THE CO~I,ECTION~THEREOF AND PRESCRIBING PENALTIES
<br />BE IT ORDAINED BY THE COUNCIL OF THE VILLAGE OF riAYFIELD, CUYAHO~A COUNTY,
<br />STATE OF _OHIO, WHAT: .. ... . - - . - - .
<br />Sec. 1, Def initions. For~the purposes of this ordinance, words
<br />and phrases shall have the following meanings:,
<br />"Admission Charge". In addition to its usual and ordinary
<br />meaning, shall include a charge made for season tickets or sub-
<br />scriptions, a cover charge or a charge made for use of seats and
<br />tables, reserved or otherwise, and similar accommodations, a charge
<br />made for food and ref reshments in any place where any free entertainment,
<br />recreation or amusement is provided, a charge made for rental or use
<br />of equipment or facilities for purposes of recreation or amusement,
<br />and where-the rental of the equipment or facilities is necessary
<br />to the enjoyment of the privileges for which a general admission is
<br />charged, the combined charge shall be considered as the admission
<br />charge; and a charge made for automobile parking where the amount
<br />of the charge is determined according to the number of passengers
<br />in an automobile.
<br />"Clerk" shall mean the Clerk of the Village of Mayf field.
<br />"Place" includes, but is not restricted to, theatres, dance
<br />halls,,amphiteatres, auditoriums, stadiums, athletic pavilions and
<br />fields, golf courses, golf driving ranges, baseball and athletic
<br />parlcs, circuses, side shows, swimming pools, outdoor amusement parks,
<br />and such attractions as merry-go-rounds, f erris wheels, dodge-"'ems,
<br />roller coasters, and observation towers.
<br />"Person°° means any individual, receiver, assignee, firm, co-
<br />partnership, joint venture, corporation, company, joint stock company,
<br />association; society, or any group of individuals acting as a unit,
<br />whether mutual, cooperative, fraternal, non-profit or otherwise.
<br />Sec. 2. Admissions Tax. There is hereby levied and imposed upon
<br />every person who pays an admission charge to any place, including a tax on
<br />persons who are admitted free of charge or at reduced rates, to any place
<br />for which other persons pay a charge or a regular higher charge for the
<br />same or similar privileges or accommodations;
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