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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, VIR-
<br />GINIA, 1961, BY AMENDING SECTION 10-90 TB~REOF PERTAINING TO
<br />ADMtSSIO~ TAXES AND DEFINITIONS THEREFOR.
<br />
<br /> Be it ordained by the Council of the City of Ports-
<br />mouth, Virginia:
<br />Section 1. That the Code of the City of Portsmouth, Virginia,
<br />i961, be amended by amending SectiQn 10-90 thereof, such amend-
<br />ed section to read as follows:
<br /> Section 10-90. Definitions.
<br /> ~ For the purposes of th~s a~t~cl , the following words
<br /> and phrases shall, except where the context clearly indicates a
<br /> different meaning, have the meanings respectively ascribed to
<br /> them in this section.
<br /> A~mission charge. The term "admission charge" shall
<br /> be taken to mean the charge made for admission to any amusement
<br /> or entertainment, exclusive of any federal tax thereon, includ-
<br /> ing a charge made for season tickets, whether obtained by con-
<br /> tribution or subscription, a cover charge or a charge made for
<br /> the use of seats or tables, reserved or otherwise, a charge
<br /> made for the playing of b~ngo or the use of bingo cards, and
<br /> similar accommodations in the city.
<br /> Place of amusement or entertainment. The term "place
<br /> of amusement or entertalnmen shall be taken to mean any place
<br /> in the city wherein or whereat any of the following are located,
<br /> conducted, performed, exhibited and operated and for which, san
<br /> admission charge is made: Bingo games, circuses, carnlval ,
<br /> menageries, moving picture shows, fairs, shows and exhibitions
<br /> of all kinds, dances, baseball., basketball, football, wrestling,
<br /> boxing and sports of all kinds, swimming pools, concerts, thea-
<br /> trical, vaudeville, dramatic~ operatic and musical performances
<br /> and performances similar thereto, such attractions as merry-go-
<br /> rounds, Ferris wheels, roller coasters, leap-the-dips and the
<br /> like, and all other public amusementS, performances and exhibi-
<br /> tions not specifically named herein.
<br />
<br /> its passage.
<br /> Adopted by the council of the City of Portsmouth, Vir-
<br /> ginia, at a meeting held June 26, 1973.
<br /> Teste:
<br />
<br />City Clerk
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