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Ordinance No. 74-46
<br />Introduced by: Mr. Bordonaro
<br />AN ORDINANCE LEVYING A TAX ON PERSONS PAYING ADMISSIONS TO ANY
<br />PLACE; FIXING THE AMOUNT AND PROVIDING FOR THE COLLECTION
<br />THEREOF; PRESCRIBING PENALTIES FOR VIOLATION OF THE ORDINANCE;
<br />REPEALING ORDINANCE N0. 838; AND DECLARING AN EMERGENCY
<br />BE IT ORDAINED BY THE COUNCIL OF THE VILLAGE OF MAYFIELD, CUYAHOGA COUNTY,
<br />OHIO, THAT:
<br />Section l. Definitions.
<br />When used in this Ordinance and unless otherwise distinctly expressed, the
<br />following words and phrases shall have the meanings set out herein:
<br />(a) Admission Charge. The term "admission charge" shall mean any charge for
<br />the right or privilege to enter any place; it shall include a charge made for season
<br />tickets or subscriptions, a minimum service charge, a cover charge or a charge made
<br />for use of seats and tables, reserved or otherwise, and similar accommodations; it
<br />shall include charges for the rental of property or the rendering of service unless
<br />persons not utilizing such property or services are admitted free;and if a lesser
<br />charge is made to persons not utilizing such property or services, the lesser charge
<br />shall constitute the admission charge. The term "admission charge" shall also
<br />include all parking charges where the charge is determined by the number of passengers
<br />in an automobile.
<br />(b) Vi11age.Tax Collector. The terci "Village Tax Collector" shall mean the
<br />Clerk-Treasurer of the Village of Mayfield.
<br />(c) Person. The term "person" shall include an individual, firm, corporation,
<br />company, partnership, association, an unincorporated association, and any person
<br />acting in a fiduciary capacity.
<br />(d) Place. The term "place" shall include, but is not restricted to,
<br />circuses, motion picture theaters, dance halls, auditoriums, stadiums, athletic
<br />pavilions, alleys, tennis courts, tennis clubs, paddle tennis courts, paddle tennis
<br />clubs, hand ball clubs, hand ball courts, squash courts, squash clubs, horseback
<br />riding academies, hayrides, night clubs, cabarets, theatres of all kinds, lecture
<br />halls, archery and shooting ranges, golf clubs, golf courses, golf driving ranges, '
<br />golf practice fairways, all sporting contests and athletic events, side shows,
<br />swimming clubs, amusement parks and all forms of recreation therein, billiards,
<br />pool halls, and any other foxm of diversion, sport; pastime, or recreation.
<br />Section 2. Admission Tax Levied.
<br />There is hereby levied and imposed upon every person who pays an admission
<br />charge to any place:
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