In a bizarre attempt to bolster the entertainment industry, New York has introduced an "Entertainment Tax" that requires all residents to watch at least three hours of Broadway musicals per week or face a hefty fine. The tax, designed to boost local theater attendance, includes a unique "tap dance surcharge" for anyone who doesn't perform a choreographed routine in public once a month. Critics argue that this will lead to a new era of impromptu dance battles on the streets of Manhattan. Supporters claim it's the only way to ensure everyone appreciates the art of tap dancing. The city promises to provide free dance lessons for all residents who fail to meet the new entertainment quota. Meanwhile, the governor has announced plans to commission a statue of Fred Astaire in Times Square to commemorate the occasion.