As used in Sections 9 through 11 of this act:
- 1. "Person" means any individual, company, partnership, joint venture, joint agreement, association, mutual or otherwise, corporation, estate, public trust, business trust, or other trust, receiver or trustee appointed by any state or federal court or otherwise or syndicate, this state, any county, city, municipality, school district or any other political subdivision of the state, or any group or combination acting as a unit, in the plural or singular number;
- 2. "Taxpayer" means any person as defined in subsection 1 of this section who is subject to any tax imposed by Section 11 of this act; and
- 3. "Admission charge" means the amount paid for the right or privilege to have access to a place or location where amusement, entertainment or recreation is provided, and shall include, but not be limited to, charges or tickets for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions which have a value equivalent to the charge that would have otherwise been made, charges made for the privilege of entering or engaging in any kind of activity, such as tennis, racquetball, or handball, when spectators are charged no admission fee, charges made for the privilege of using items for amusement, sports, entertainment, or recreational activity, such as trampolines or golf carts, and the rental of equipment for amusement, and the rental of equipment for amusement, sports, entertainment, or other recreational activities, such as bowling shoes, skates, golf carts, or other sports or athletic equipment. In addition to the above, places of amusement, entertainment or recreation include, but are not limited to, theaters, motion picture shows, auditoriums where lectures and concerts are given, theatrical, musical and artistical performances or shows, amusement parks, commercial animal, reptile, and zoological exhibits, water parks, commercial museums, fairgrounds, dance halls, ball rooms, professional and semi-professional sporting events, golf courses, miniature golf courses, tennis courts, skating rinks, swimming pools, gymnasiums, auto shows, boat shows, camping shows, home shows, garden shows, horse shows, dog shows, and antique shows
Laws 1994, HB 2795, c. 287, § 9.