“Admission charge” means the amount which must be paid as a condition to being admitted to an event, activity, show, play, course, place or business, whether for recreation, entertainment or otherwise, and whether as a participant or spectator, and whether or not such amount includes payment for any other products, services, rentals, beverages, food or other items or benefits. It includes the charge made for season tickets or subscriptions, and includes the cover charge, or charge made for use of seats and tables reserved or otherwise, and other similar accommodations; and the charge made for food and refreshment in any place where free entertainment, recreation or amusement is provided; and includes the charge made for rental or use of equipment or facilities for purposes of recreation or amusement. If the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge.

“Arts organization” as used in LMC 3.44.030(D) means a not-for-profit, 501(c)(3) organization whose principal function or purpose involves the following kinds of events: performances of ballet, dance or choral performances, concerts (instrumental or vocal), plays (with or without music), operas, literary readings, exhibitions of paintings, sculpture, photography, graphic and craft arts. Events not included within the exception of LMC 3.44.030(D) are movies, circuses, ice or burlesque shows, sporting events and dances, performances, shows, or exhibitions of any other type or nature. This provision is to be construed against allowing an exemption, unless an event falls clearly within an exempt category.

“Department” means the Finance Department of the City, its employees, agents, or representatives.

“Person” means an individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society, or a group of individuals acting as a unit whether mutual, cooperative, fraternal, nonprofit, or otherwise.

“Place” includes a theater, dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or other athletic park, golf course or driving range, circus side show, outdoor amusement park, merry-go-round, Ferris wheel, roller coaster, observation tower and similar attraction, facility, building, structure or location. [Ord. 167 §1, 1998.]