Place of Amusement Law and Legal Definition

A place of amusement is a site where facilities for amusement or entertainment are provided. A site may be considered as a place of amusement even if that particular place offers something of educational value in addition to enjoyment, entertainment, or amusement. This term has been most frequently construed in the context of statutes imposing a tax on admission fees to such places. The term has to be construed based on the common meaning of the term.

A billiards parlor may be characterized as a place of amusement even though it serves food and drink to its patrons and derives greater revenue from the sale of food and drink. A bingo parlor operating in violation of law may also constitute a place of amusement or entertainment because bingo can be construed as entertaining or amusing.