§ 110-181. Definitions.  


Latest version.
  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Amusement or entertainment means circuses, carnivals, moving picture shows, fairs, shows of all kinds, dances, baseball, basketball, football, wrestling, boxing and all sports or exhibitions, dramatic entertainments, and all other public amusements or entertainments conducted for private profit and not specifically named in this section.

    Purchaser means a person who purchases a ticket to any public amusement or entertainment conducted for private profit.

    Seller means a person engaged in the business of furnishing any public amusement or entertainment conducted within the corporate limits for private profit or gain.

    Tax means all taxes, interest or penalties levied under this article.

    Ticket means a ticket purchased by any person.

(Code 1975, § 6-145)

Cross reference

Definitions generally, § 1-2.