COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Admissions and entry fees to places of amusement, recreational areas, or athletic events are taxable unless an exemption applies. This includes areas owned and operated by state, county, and local governments with fees for yearly stickers, short-term passes, guest fees, and league fees.
Examples of places of amusement, recreational areas, and athletic events:
Roller blade parks
Horse riding facilities
Roller skating rinks
Bocce ball courts
Community centers with
athletic or recreational facilities