§ 53-345. Definitions.

The following words and phrases, when used in this article, shall have the meanings respectively ascribed to them:

(1)

Admission shall mean the right to an entrance and an occupancy of a seat or an entrance alone, of a person who, for a consideration by whatever name known, including involuntary "contributions," uses, possesses or has the right to use or possess entrance and occupancy of a seat or an entrance alone to any entertainment, amusement, athletic event, exhibition or other production or assembly staged, produced, convened or held at or on any facility or property owned or leased by the city, including, but not limited to, the following facilities: The William H. McNichols, Jr., Sports Arena; the Currigan Exhibition Hall; the Denver Coliseum Complex; the Red Rocks Theatre; Phipps Auditorium; the Denver Performing Arts Complex; the Denver Mile-High Stadium; the National Western Stock Show Complex; and the Colorado Convention Center.

(2)

Gross taxable sales shall mean the total amount, valued in money, received or to be received in money, credits, property or other consideration derived from sales of admissions subject to the tax imposed by this article.

(3)

Purchase or sale shall mean contract for sale and include any transaction for the furnishing by any person to any person of the taxable privilege of admission.

(4)

Purchaser shall mean any person to whom the taxable privilege of admission is or has been rendered.

(5)

Tax shall mean either the tax payable by the purchaser or the aggregate amount of taxes due from a vendor.

(6)

[Reserved.]

(7)

Vendor shall mean a person making a sale to a purchaser of the taxable privilege of admission.

(Code 1950, § 166E.2; Ord. No. 927-91, § 1, 12-9-91; Ord. No. 775-07, § 184, 12-26-07; Ord. No. 34-12, § 40, 1-9-12)

Cross reference

Definitions and rules of construction generally, § 1-2.