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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86- 45 <br />BY: <br />l9 <br />AN ORDINANCE ESTABLISHING A NEW CHAPTER 747 ENTITLED <br />"ADMISSIONS TAX" OF PART 7 OF THE CODIFIED ORDINANCES <br />ENTITLED "BUSINESS REGULATION CODE" <br />WHEREAS, it has been determined by this Council and the Administration <br />that in order to raise sufficient revenues to meet the daily operating <br />needs of the City it is necessary to establish an admissions tax. <br />NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF NORTH <br />OLMSTED, COUNTY OF CUYAHOGA AND STATE OF OHIO: <br />SECTION 1: That there is hereby established a new Chapter 747 entitled <br />"Admissions Tax" of Part 7 of the Codified Ordinances entitled "Business <br />Regulation Code" which new Chapter shall read as follows: <br />747.01 DEFINITIONS. <br />For the purposes of this chapter: <br />(a) "Admission charge", in addition to its usual and ordinary meaning, <br />includes a charge made for season tickets or subscriptions; a <br />cover charge oT a charge made for use of seats and tables, <br />reserved or otherwise, and similar accommodations; a charge made <br />for food and refreshments in any place where any free <br />entertainment, recreation or amusement is provided; a charge made <br />for rental or use of equipment or facilities for purposes of <br />recreation or amusement and, where the rental of the equipment or <br />facilities is necessary to the enjoyment of the privileges for <br />which a general admission is charged, the combined charge shall be <br />considered as the admission charge; and a charge made for <br />automobile parking where the amount of the charge is determined <br />according to the number of passengers in an automobile. <br />(b) "Director" means the Director of Finance. <br />(c) "Place" includes, but is not restricted to, indoor or outdoor <br />theaters, dance halls, amphitheaters, auditoriums, stadiums, <br />athletic pavilions and fields, golf courses, miniature golf