Knox County |
Code of Ordinances |
Chapter 58. TAXATION |
Article II. AMUSEMENT TAX |
Division 2. PLACES OF AMUSEMENT |
§ 58-56. Definitions.
As used in this division unless the context otherwise requires:
Place of amusement means any area of amusement, entertainment or diversion to which access is conditioned upon payment of an admission or a minimum expenditure.
Person means any individual, firm, partnership, association, corporation or municipality.
Admission means any charge of value in money or money's worth or requirement of minimum expenditure while in attendance imposed by a person operating a place of amusement as a condition of entry. "Admission" shall not include an entry fee for a participant in a contest, tournament or similar event wherein the entry fee does not insure to private profit.
(Ord. No. O-97-9-101, § 1, 10-27-97)