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New Orleans |
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Code of Ordinances |
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Chapter 150. TAXATION |
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Article IV. AMUSEMENT TAX |
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Division 1. GENERALLY |
§ 150-241. Definitions.
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:
Admission includes all amounts paid for admission, season tickets, refreshments, service and merchandise at any of the establishments set forth in section 150-276 or other similar place furnishing a public performance; provided, however, that payments for merchandise shall not be considered "admission" when a separate, bona fide admission has been paid to gain access to the facility or event. The term admission is further defined to include any basic membership fee, when that fee entitles the member to attend or participate in any event or facility which is otherwise taxable under section 150-276 and any charge or fee for the purpose of self-participation in any amusement activity as outlined in section 150-276.
Exhibition includes, but is not limited to, zoological, aquatic and botanical exhibitions.
Production includes, but is not limited to, in addition to those amusements specifically listed in section 150-276, any entertainment provided on the premises by a disc jockey or similar entertainer and any audiovisual production, wherever shown, which is obtained by payment of a rental fee, subscription or similar charge, including but not limited to cable or satellite TV subscriptions and rental of videotapes, video games and computer games. When a production provided by cable or satellite TV subscription is presented in a public place, the amusement tax shall be levied only on the cost of the subscription or rental fee of the cable or satellite TV production but shall not be assessed on the purchases made by consumers in the facility where the cable or satellite TV production is being shown.
Steamer includes boats or vessels whether or not self-propelled and regardless of power source.
(Code 1956, § 6-3; M.C.S., Ord. No. 16,484, 5-5-94; M.C.S., Ord. No. 18,692, § 1, 4-16-98)