I can understand it for drop offs - at least then the passenger can pay the $5 since they're the ones coming in to enjoy the "amenities" of the park. I don't get it for pick ups - the person has already gotten admitted to the park; you're just taking them out of there. I've done pick ups at the park at the golf course and the resort. Guess I won't be anymore . . . Yes, I could get an annual pass, and yes, it's a write-off, but it's not a dollar-for-dollar write-off (in other words, if I spend $40 on a pass, I don't get $40 off my taxes). It's not worth it for a few trips a year. I sincerely doubt there is a rash of drivers saying they are with rideshare just to get in to the park - most people that go have multiple people with them.