The provider has ticket outlets located in various cities, staffed with his own employees. Local tax is based upon where the event occurs, so the provider must collect and remit tax for that location regardless of where the ticket outlets are located. The provider sells tickets by mail order. Again, local taxes are based on the location of the event. Tours, cruises, and similar amusement services that cross through multiple local taxing authorities.
Local tax is due where the purchaser boards the tour bus, yacht, etc.
Museums - entrance fee. The exempt organization may own a structure that is rented to another party for holding an amusement service. The lessee is the provider of the event and is required to collect tax on the admissions. If part of the admission price charged by the nonprofit organization covers food catered by an outside party, that portion would be taxable. Food and drinks sold at a school or PTA carnival are exempt from the sales tax.