Taxed
> Batting cages
> Most theater performances
> Amusement parks
> Miniature golf
> Meals and drinks at restaurants and bars
> Memberships to health clubs, country clubs, private swimming pools and entertainment/arts organizations
> Arcade games
> Fortune tellers/palm readers
> Bowling
> Roller and ice skating
> Tickets to concerts and sporting events
> Cover charges at bars and other venues
> Movies tickets
> Skeet ranges
Not taxed
> Community theater or performances in which fewer than 5 percent of the actors, directors and others are paid
> Tips at bars, restaurants or gentlemen's clubs
> Fees to play in a sporting event, such as Little League baseball or sand volleyball
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