An amusement tax is a charge levied on various forms of entertainment, including sports events, concerts, and theme parks. This tax is applied to the admission price or, in some cases, to the revenue generated by the entertainment service. Synonyms for amusement tax include entertainment tax, event tax, venue tax, and admissions tax. Some states and municipalities may also refer to this tax by a specific name, such as Chicago's "amusement tax" or Pennsylvania's "recreation tax." Regardless of the name, these types of taxes are common ways for governments to generate revenue and support local arts and cultural events.