3.70.010 Admission charge – Definitions.
A. “Admission charge,” in addition to its usual meaning, shall include but not be limited to the following:
1. A charge made for season tickets or subscriptions;
2. A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
3. A charge made for food and refreshment in any place where free entertainment, recreation or amusement is provided;
4. A 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;
5. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
B. “Nonprofit organization” means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.
C. “Place” means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow recreation areas, bowling alleys, and golf courses.
D. Exemptions.
1. For purposes of greater ease and economy in the administration, collection and enforcement of the admissions tax, certain participatory athletic or sporting events are exempted from this ordinance. This exemption shall apply to participants or customers of archery ranges, batting cages, billiards, shuffleboard, darts, gun clubs, softball, campgrounds, guest ranches, dogsled races, snowmobile races, ski rentals, ski equipment rentals, snow recreation equipment rentals and swimming. This exemption shall not apply to bowling or golf. This exemption shall also not apply to spectators at athletic or sporting events who pay an admissions charge, except as provided in subsection D.2., below.
2. The admissions tax imposed by this ordinance shall not apply to a nonprofit organization, or to any person paying an admission to any event sponsored or conducted by an “elementary” or “secondary” school. For purposes of this ordinance “elementary” or “secondary” school means a public or private school enrolling students in grades kindergarten through twelve.